Johnson confidently co-piloted his side around the park with James Maloney, and the 20-year-old scored a scorching long range try to add to his highlight reel alongside his effort against the Broncos in round 22.
The Warriors' strong defence repelled the Panthers from scoring early points as they held out a side who sit 11th on the NRL ladder and are out of playoffs contention.
Their firsthalf effort was also helped by the Panthers failure to turn scoring opportunities into points as they were left to rue two clear chances to secondrower Trent Waterhouse.
The New Zealand side immediately made them pay with two tries in as many minutes to Johnson and Matulino.
Fullback Locke picked up a wayward pass from the scrum before getting in-between two players and flicking an offload to Johnson who dashed 80 metres to score against the run of play in the 26th minute.
Moments later a great chase by the Warriors trapped fullback Michael Jennings just outside his in-goal where he was mauled by three defenders and ended up spilling the ball for a simple pick-up for prop Matulino.
Locke scored his team's third try on the stroke of halftime as the Panthers tried to run the ball on the fifth tackle when Brad Tighe put in a chip which Locke caught, spun and sprinted 60 metres unopposed to score.
With a comfortable three try lead at the interval, Ivan Cleary's instructions to his men were to ensure they kept their advantage intact but the Panthers were quick to undo their plans.
Jennings made a 50 metre bust upfield only to be chased down by Locke. Three tackles later, a Waterhouse offload found halfback Lewis on the wraparound before he fed Simmons on the edge to dot down in the corner.
The Panthers first try in the 44th minute stemmed the flow of their firsthalf fortunes and instigated a spirited fightback with Tighe bringing his side within six points of the lead.
The centre brushed off a weak tackle from captain Simon Mannering and was able to motor around Locke to score after 80 metres on the run.
Lewis converted and the Panthers were back in the game with over a quarter of the match remaining.
However, the fightback wasn't going to be complete despite being gifted a number of chances off Warriors mistakes with Lance Hohaia, Bill Tupou and Vatuvei coughing up the ball inside their 20.
Off the back of a Maloney 40/20 kick, the Warriors moved the ball wide before Johnson's grubber behind the defensive line found Vatuvei outwide.
His tenth try of the season cemented the match and their top four placing in the 76th minute.
NZ Warriors 26 (Shaun Johnson, Ben Matulino, Kevin Locke, Manu Vatuvei tries; James Maloney 5 goals)
Penrith Panthers 12 (David Simmons, Brad Tighe tries; Luke Walsh 2 goals)
- HERALD ONLINE