The Role of Job Stress in Moderate The Influence of Professionalism, Locus of Control, and Organizational Commitment on Auditor Performance

The purpose of this study is to examine and analyze the effect of professionalism, organizational commitment and locus of control on auditor performance with job stress as a moderator. To explain the influence of variables, this study used quantitative approaches, including hypothesis testing. This study relies on primary data gathered from questionnaires issued to different public accounting companies in Jakarta and Bekasi. The sample selection strategy in this study used a purposive sampling method. A total of 42 samples meet the criteria. This study used multiple linear regression analysis. Based on the results of the study, it shows that professionalism, organizational commitment, have a positive effect on auditor performance; locus of control and job stress have no effect on auditor performance, while job stress cannot moderate all variables (professionalism, organizational commitment, locus of control and job stress) on auditor performance. This research uses Job Stress as a moderating variable which is thought to influence other variables, namely; Professionalism, Locus of Control, and Organizational Commitment, because previous research that tested several variables that influence auditor performance gave inconsistent results, therefore it is suspected that there is a moderating variable that influences the relationship between variables