Pengaruh Locus Of Control, Skeptisme Profesional, Dan Motivasi Kerja Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Provinsi Bali

Abstract

The role of the accounting department in the hospitality business is very necessary. The accounting department will assist the management in receiving information about the company's condition. The performance of the accounting department is very important, if the accounting department performs each of its duties properly and correctly, it will also have a positive impact on the company. This study was conducted to test the influence that occurs between compensation, competence, internal control and accounting information system on the performance of the accounting department. This research was conducted on the accounting department of a 4-star hotel in Badung district using a questionnaire method. The number of questionnaires processed in this study was 226 questionnaires. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis, it was found that the variables of compensation, competence, internal control and accounting information system partially had a positive effect on the performance of the accounting department. Simultaneously, the results were obtained that compensation, competence, internal control and accounting information system together have a positive effect on the performance of the accounting department.