The Effect of Locus of Control, Professional Skepticism, and Work Motivation on Auditor Performance at Public Accounting Firms in Bali Province

Abstract

Auditor performance is a critical determinant in ensuring the accountability, credibility, and reliability of corporate financial statements. High-quality auditor performance is essential not only for producing accurate audit outcomes but also for strengthening stakeholder confidence in the fairness of financial reporting. This study aims to empirically examine the effect of locus of control, professional skepticism, and work motivation on auditor performance. The research was conducted at Public Accounting Firms in Bali Province, involving 88 auditors selected through purposive sampling based on predetermined criteria. Primary data were collected using a structured questionnaire and analyzed using multiple linear regression. The regression model is expressed as Y = 6.101 - 0.035X1 + 0.218X2 + 0.214X3. The results indicate that locus of control does not significantly affect auditor performance. In contrast, professional skepticism has a positive effect on auditor performance, and work motivation also has a positive effect on auditor performance. These findings suggest that auditor performance is more strongly influenced by professional judgment and motivational factors than by individual control orientation. The study provides practical implications for Public Accounting Firms in enhancing auditor performance by strengthening professional skepticism and maintaining auditors’ work motivation.