PENGARUH KOMPENSASI FINANSIAL, KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL PADA KEPUASAN KERJA AUDITOR

ABSTRAK Kinerja auditor berperan penting dalam perkembangan usaha baik secara mikro maupun makro. Hal ini disebabkan opini yang dikeluarkan auditor terhadap performa keuangan suatu perusahaan akan mempengaruhi pembuatan keputusan pihak-pihak baik diluar maupun didalam perusahaan. Penelitian ini untuk mengetahui pengaruh kompensasi finansial, kompleksitas tugas, dan locus of control pada kepuasan kerja auditor dengan jumlah sampel 9 Kantor Akuntan Publik di Bali.Penelitian ini ,menggunakan statistik inferensial parametrik dan teknik analisis regresi linier berganda. Teknik transformasi menggunakan Method of succesive interval (MSI). Simpulan penelitian ini menunjukan bahwa kompensasi finansial, kompleksitas tugas, dan locus of control masing – masing berkontribusi meningkatkan kepuasan kerja auditor. Hal ini bermakna bahwa semakin baik kompensasi finansial, semakin jelas kompleksitas tugas dan semakin meningkat locus of control maka semakin meningkat kepuasan kerja auditor Kata kunci:kompensasi finansial, kompleksitas tugas, locus of control, kepuaan kerja ABSTRACT Performance auditors play an important role in business development both in micro and macro. This is due to the auditor's opinion issued on the financial performance of a company will influence the decision-making parties either outside or inside the company. This study was to determine the effect of financial compensation, the job complexity, and locus of control on the job satisfaction of auditors with a sample of nine firm’s public accounting at Bali. This study using parametric inferential statistics and multiple linear regression analysis techniques. Transformation technique using the method of succesive intervals (MSI).Conclusions This study shows that financial compensation, the complexity of the task, and locus of control respectively - each significant positive effect on job satisfaction auditors. This means that the better financial compensation, the more clearly the increasing job complexity and the locus of control, the auditor's increasing job satisfaction Keyword:financial compensation, the complexity of the task, and locus of