Examining the Impact of Core Self-Evaluations Personality Model and Leadership Styles on Auditor Performance
Abstract
The performance of auditors is a measure of their competence in completing the audit of a company's financial statements. This study aims to explore the influence of locus of control, emotional stability, self-esteem, self-efficacy, and leadership style on auditor performance, framed within attribution theory. The research was conducted at Public Accounting Firms (KAPs) in the province of Bali, as listed in the 2023 directory of the Indonesian Institute of Certified Public Accountants (IAPI). A total of 78 auditor samples were selected from KAPs in Bali using purposive sampling methods. The analytical technique employed was multiple linear regression analysis. The results indicate that locus of control, emotional stability, self-esteem, self-efficacy, and leadership style each have a positive and significant impact on auditor performance. This study contributes to the existing literature by affirming the significant roles these psychological and leadership factors play in enhancing auditor effectiveness, suggesting that fostering these traits could improve audit quality.
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References
Andi Kusumawati, Arifuddin Mannan, A. U. (2021). The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy. Psychology and Education Journal, 58(1), 474–489. https://doi.org/10.17762/pae.v58i1.796
Agustiawan, Irawan, A., & Suci, R. G. (2020). Pengaruh Core Self Evaluations dan Gaya Kepemimpinan Terhadap Kinerja Auditor (Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau). Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan, 1(2), 138–152. https://doi.org/10.35314/.v1i2.1733
Albawwat, I. E., Al-Hajaia, M. E., & Al frijat, Y. S. (2021). The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(4), 797–808. https://doi.org/10.13106/jafeb.2021.vol8.no4.0797
Amandani, N. M. R., & Wirakusuma, M. G. (2017). Pengaruh Komitmen Organisasi, Gaya Kepemimpinan dan Pelatihan Profesi pada Kinerja Auditor. E-Jurnal Akuntansi, 19(2), 916–942.
Arifuddin, K. A. M. S. (2022). Fraud Detection Skills Banking Internal Auditors: Examining Professional Skepticism, Information Technology, and Emotional Intelligence. 3(June), 35–48. www.ijarw.com
Aris, A. A., Yahyab, M., Wardhana, A., Rachmawaty, & Hartini. (2024). Self-efficacy, Self-Esteem, Locus of Control, and Their Influence on the Performance of Village Officials. Jurnal Manajemen (Edisi Elektronik), 15(1), 114–127. https://doi.org/10.32832/jm-uika.v15i1.15528
Basri, T. H., Muda, I., & Lumbanraja, P. (2019). The Effect of Professionalism, Organizational Culture, Leadership Style, Independence Auditors on Auditor Performance with Intelligence Spiritual as a Variable Moderating on Office Public Accountants in Medan. International Journal of Research & Review, 6(6), 163–179. www.ijrrjournal.com
Blix, L. H., Chui, L. C., Pike, B. J., & Robinson, S. N. (2021). Improving auditor performance evaluations: The impact on self-esteem, professional skepticism, and audit quality. Journal of Corporate Accounting and Finance, 32(4), 84–98. https://doi.org/10.1002/jcaf.22512
Budiman, N. A. (2018). Auditor Leadership Style and Performance with Trust in Superiors as Intervening. The International Journal of Busisness Review (The Jobs Review), 1(1)(1), 21–31. https://doi.org/https://doi.org/10.17509/tjr.v1i1.11874
Burhanuddin, N., Habbe, A. H., & Amiruddin. (2023). Pengaruh Healthy Lifestyle, Self Efficacy dan Role Conflict terhadap Kinerja Auditor dengan Spiritual Quotient sebagai Variabel Moderasi. Management Studies and Entrepreneurship Journal, 4(3), 3410–3419. http://journal.yrpipku.com/index.php/msej
CNBC Indonesia. (2019). Lagi-lagi KAP Kena Sanksi OJK, Kali Ini Partner EY. https://www.cnbcindonesia.com/market/20190809100011-17-90855/lagi-lagi-kap-kena-sanksi-ojk-kali-ini-partner-ey
Damayanti, N. N. S. R. (2021). Pengaruh Sifat Kepribadian Pada Kinerja Auditor. Accounting Profession Journal (APAJI), Vol. 3 No 1, 3(1), 1–8.
Damayanti, N. N. S. R., Martini, N. P. R., & Larasdiputra, G. D. (2019). Pengaruh Sifat Kepribadian Core Self Evaluations Dan Machiavellian Pada Kinerja Auditor. Jurnal Dialektika, 4(2), 21–30.
Damayanti, N. N. S. R., Wirakusuma, M. G., & Wirama, D. G. (2015). Pengaruh Core Self Evaluations Pada Kinerja Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali. 4(05), 361–380.
Deany, A. S., Sukartha, I. M., & Wirama, D. G. (2016). Pengaruh Self Esteem, Self Efficacy, Locus Of Control dan Emotional Stability Pada Kinerja Pengelola Anggaran Belanja Universitas Udayana. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11, 1–28.
Dewi, I., & Dewi, P. (2018). Big Five Personality, Ethical Sensitivity, and Performance of Auditors. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 195–209.
Dewi, I. G. A. A. P., Budiasih, I. G. A. N., & Suardikha, I. M. S. (2015). Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 19–27. https://doi.org/https://doi.org/10.24843/JIAB.2015.v10.i01
Dinda Audria, & Reza Hanafi Lubis. (2022). The Effect of Management Pressure, Locus of Control and Audit Disfunctional Behavior on Auditor Performance (Empirical Study of Public Accounting Firms in Medan City). International Journal of Economics (IJEC), 34–41. https://doi.org/10.55299/ijec.v1i1.70
Handayani, M., Robiani, B., & Tjandrakirana, R. (2019). The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance. Seabc 2018, 218–224. https://doi.org/10.5220/0008438702180224
Hariani, S. (2019). Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on A. European Journal of Business and Management, 11(27), 93–100. https://doi.org/10.7176/EJBM
Hasan, D. U., & Khaerana. (2020). Pengaruh Self Efficacy Dan Self Esteem Terhadap Kierja Pegawai Pada Badan Penanggulangan Bencana Daerah (Bpbd) Kota Palopo. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 6(2), 145–155. https://doi.org/10.35906/jep01.v6i2.604
Hasugian, H. (2022). the Effect of Audit Competence, Skeptisism, Self Esteem, Role Complications, Religiosity To Audit Quality. International Journal of Contemporary Accounting, 4(1), 1–20. https://doi.org/10.25105/ijca.v4i1.9220
Herliansyah, Y. (2017). Pengaruh Pengetahuan, Pengalaman Spesifik, Dan Self Efficacy Terhadap Kinerja Auditor Dengan Kompleksitas Tugas Sebagai Variabel Moderasi. PROFITA, 10(1), 126–155. https://publikasi.mercubuana.ac.id/index.php/profita/article/view/2898/1674
Ing, B. P., Halim, A., & Hariani, L. S. (2021). Efek profesionalisme, etika profesi, independensi terhadap kinerja auditor dengan pelatihan auditor sebagai variabel moderasi. Jurnal Riset Mahasiswa Akuntansi, 8(2), 1–15. https://doi.org/10.21067/jrma.v8i2.5230
Iqbal, Y. (2012). Impact of Core Self Evaluation (Cse) on Job Satisfaction in Education Sector of Pakistan. Journal of Global Strategic Management, 2(6), 132–139. https://doi.org/10.20460/jgsm.2012615780
Kirana, I. B. W., & Bambang Suprasto, H. (2019). Pengaruh Independensi Auditor, Pemahaman Good Governance dan Self Efficacy Terhadap Kinerja Auditor Pada KAP Bali. E-Jurnal Akuntansi, 27(3), 1839–1866. https://doi.org/10.24843/eja.2019.v27.i03.p08
Kristiyanti, L. (2015). Pengaruh Emotional Quotient Dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 16(01), 88–102. https://doi.org/10.29040/jap.v16i01.24
Marganingsih, A., & Martani, D. (2010). Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah. Jurnal Akuntansi Dan Keuangan Indonesia, 7(1), 79–108. https://doi.org/10.21002/jaki.2010.05
Mawahdania. (2022). Pengaruh Locus of Control terhadap Kinerja Auditor di Inspektorat Provinsi Gorontalo. Journal of Technopreneurship on Economics and Business Review, 4(1), 44–54. https://doi.org/10.37195/jtebr.v4i1.109
Pradana, G. A. K., Kusuma, I. G. E. A., & Rahmadani, D. A. (2019). Pengaruh Independensi, Locus of Control, Kompleksitas Tugas Dan Orientasi Tujuan Terhadap Kinerja Auditor. Jurnal Sains, Akuntansi Dan Manajemen, 1(4), 489–504. http://www.journals.segce.com/index.php/JSAM/article/view/74
Rahmadhanti, A. S., Yusralaini, & Zenita, R. (2023). Pengaruh Kompetensi , Independensi , dan Emotional Stability Terhadap Kinerja Auditor Dengan Etika Auditor Sebagai Variabel Moderasi ( Studi Empiris pada Kantor Inspektorat Kabupaten Bengkalis , Inspektorat Kabupaten Meranti , dan Inspektorat Kabupaten Ka. Jurnal Akuntansi Kompetif, 6(2), 385–394.
Rahmadhanty, D. R., & Farah, W. (2020). Pengaruh Gaya Hidup Sehat, Gaya Kepemimpinan, Dan Time Budget Pressure Terhadap Kinerja Auditor Pemerintah (Studi empiris pada Auditor Pemerintah di Provinsi Bangka Belitung). JKUBS, 1(1), 58–79.
Rismawati, Bulutoding, L., & Suhartini, E. (2021). Pengaruh Organizational Citizenship Behavior, Self Efficacy Dan Professional Ethical Sensitivy Terhadap Kinerja Auditor Dengan Employee Engagement Sebagai Moderasi. ISAFIR: Islamic Accounting and Finance Review, 2(1), 98–107. https://doi.org/10.24252/isafir.v2i1.19935
Rotter, J. B. 1966. Generalized Expectancies For Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied, Vol. 80: 1-28.
Salman, K. R., & Hatta, D. S. (2020). Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance. Journal of Auditing, Finance, and Forensic Accounting, 8(1), 11–18. https://doi.org/10.21107/jaffa.v8i1.7060
Sanusi, Z. M., Iskandar, T. M., Monroe, G. S., & Saleh, N. M. (2018). Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors. Accounting, Auditing and Accountability Journal, 31(1), 75–95. https://doi.org/10.1108/AAAJ-12-2015-2362
Serang, J. E., & Utami, W. (2020). The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta). International Journal of Advances in Scientific Research and Engineering, 06(03), 217–226. https://doi.org/10.31695/ijasre.2020.33778
Sidik, J., & Safitri, D. (2020). Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor (Work motivation moderates the influence of organizational commitment, leadership style, and ambiguity role on auditor performance). Jurnal Akuntansi Keuangan Dan Manajemen (Jakman), 1(3), 195–212.
Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy dan Time Budget Pressure pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19(1), 81–108.
Susanti, N. K. A., & Sujana, I. K. (2019). Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor. E-Jurnal Akuntansi, 28(2), 1059. https://doi.org/10.24843/eja.2019.v28.i02.p11
Sugiyono (2019). Metode Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung : Alfabeta
Usrah, O. S. J., Haliah, & Amiruddin, A. (2022). Pengaruh Locus of Control, Role Stress dan Keahlian Audit terhadap Kinerja Auditor dengan Psychological Well Being sebagai Variabel Moderasi. Owner, 7(1), 13–34. https://doi.org/10.33395/owner.v7i1.1232
Viera, Y., Zakaria, A., & Sumiati, A. (2021). The Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance. Journal of International Conference Proceedings, 4(3), 69–80. https://doi.org/10.32535/jicp.v4i3.1300
Wiguna, M., Aswar, K., & Hariyani, E. (2020). Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient. European Journal of Business and Management Research, 5(1), 1–4. https://doi.org/10.24018/ejbmr.2020.5.1.228
Wulandari, D. F., & NR, E. (2023). Pengaruh Locus ofControl, Kinerja Auditor dan Etika Profesi terhadap Perilaku Disfungsional Auditor: Studi Empiris pada KAP di Kota Padang. Jurnal Eksplorasi Akuntansi (JEA), 5(4), 1703–1717. https://doi.org/10.4135/9781412963978.n402
Agustiawan, Irawan, A., & Suci, R. G. (2020). Pengaruh Core Self Evaluations dan Gaya Kepemimpinan Terhadap Kinerja Auditor (Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau). Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan, 1(2), 138–152. https://doi.org/10.35314/.v1i2.1733
Albawwat, I. E., Al-Hajaia, M. E., & Al frijat, Y. S. (2021). The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(4), 797–808. https://doi.org/10.13106/jafeb.2021.vol8.no4.0797
Amandani, N. M. R., & Wirakusuma, M. G. (2017). Pengaruh Komitmen Organisasi, Gaya Kepemimpinan dan Pelatihan Profesi pada Kinerja Auditor. E-Jurnal Akuntansi, 19(2), 916–942.
Arifuddin, K. A. M. S. (2022). Fraud Detection Skills Banking Internal Auditors: Examining Professional Skepticism, Information Technology, and Emotional Intelligence. 3(June), 35–48. www.ijarw.com
Aris, A. A., Yahyab, M., Wardhana, A., Rachmawaty, & Hartini. (2024). Self-efficacy, Self-Esteem, Locus of Control, and Their Influence on the Performance of Village Officials. Jurnal Manajemen (Edisi Elektronik), 15(1), 114–127. https://doi.org/10.32832/jm-uika.v15i1.15528
Basri, T. H., Muda, I., & Lumbanraja, P. (2019). The Effect of Professionalism, Organizational Culture, Leadership Style, Independence Auditors on Auditor Performance with Intelligence Spiritual as a Variable Moderating on Office Public Accountants in Medan. International Journal of Research & Review, 6(6), 163–179. www.ijrrjournal.com
Blix, L. H., Chui, L. C., Pike, B. J., & Robinson, S. N. (2021). Improving auditor performance evaluations: The impact on self-esteem, professional skepticism, and audit quality. Journal of Corporate Accounting and Finance, 32(4), 84–98. https://doi.org/10.1002/jcaf.22512
Budiman, N. A. (2018). Auditor Leadership Style and Performance with Trust in Superiors as Intervening. The International Journal of Busisness Review (The Jobs Review), 1(1)(1), 21–31. https://doi.org/https://doi.org/10.17509/tjr.v1i1.11874
Burhanuddin, N., Habbe, A. H., & Amiruddin. (2023). Pengaruh Healthy Lifestyle, Self Efficacy dan Role Conflict terhadap Kinerja Auditor dengan Spiritual Quotient sebagai Variabel Moderasi. Management Studies and Entrepreneurship Journal, 4(3), 3410–3419. http://journal.yrpipku.com/index.php/msej
CNBC Indonesia. (2019). Lagi-lagi KAP Kena Sanksi OJK, Kali Ini Partner EY. https://www.cnbcindonesia.com/market/20190809100011-17-90855/lagi-lagi-kap-kena-sanksi-ojk-kali-ini-partner-ey
Damayanti, N. N. S. R. (2021). Pengaruh Sifat Kepribadian Pada Kinerja Auditor. Accounting Profession Journal (APAJI), Vol. 3 No 1, 3(1), 1–8.
Damayanti, N. N. S. R., Martini, N. P. R., & Larasdiputra, G. D. (2019). Pengaruh Sifat Kepribadian Core Self Evaluations Dan Machiavellian Pada Kinerja Auditor. Jurnal Dialektika, 4(2), 21–30.
Damayanti, N. N. S. R., Wirakusuma, M. G., & Wirama, D. G. (2015). Pengaruh Core Self Evaluations Pada Kinerja Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali. 4(05), 361–380.
Deany, A. S., Sukartha, I. M., & Wirama, D. G. (2016). Pengaruh Self Esteem, Self Efficacy, Locus Of Control dan Emotional Stability Pada Kinerja Pengelola Anggaran Belanja Universitas Udayana. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11, 1–28.
Dewi, I., & Dewi, P. (2018). Big Five Personality, Ethical Sensitivity, and Performance of Auditors. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 195–209.
Dewi, I. G. A. A. P., Budiasih, I. G. A. N., & Suardikha, I. M. S. (2015). Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 19–27. https://doi.org/https://doi.org/10.24843/JIAB.2015.v10.i01
Dinda Audria, & Reza Hanafi Lubis. (2022). The Effect of Management Pressure, Locus of Control and Audit Disfunctional Behavior on Auditor Performance (Empirical Study of Public Accounting Firms in Medan City). International Journal of Economics (IJEC), 34–41. https://doi.org/10.55299/ijec.v1i1.70
Handayani, M., Robiani, B., & Tjandrakirana, R. (2019). The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance. Seabc 2018, 218–224. https://doi.org/10.5220/0008438702180224
Hariani, S. (2019). Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on A. European Journal of Business and Management, 11(27), 93–100. https://doi.org/10.7176/EJBM
Hasan, D. U., & Khaerana. (2020). Pengaruh Self Efficacy Dan Self Esteem Terhadap Kierja Pegawai Pada Badan Penanggulangan Bencana Daerah (Bpbd) Kota Palopo. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 6(2), 145–155. https://doi.org/10.35906/jep01.v6i2.604
Hasugian, H. (2022). the Effect of Audit Competence, Skeptisism, Self Esteem, Role Complications, Religiosity To Audit Quality. International Journal of Contemporary Accounting, 4(1), 1–20. https://doi.org/10.25105/ijca.v4i1.9220
Herliansyah, Y. (2017). Pengaruh Pengetahuan, Pengalaman Spesifik, Dan Self Efficacy Terhadap Kinerja Auditor Dengan Kompleksitas Tugas Sebagai Variabel Moderasi. PROFITA, 10(1), 126–155. https://publikasi.mercubuana.ac.id/index.php/profita/article/view/2898/1674
Ing, B. P., Halim, A., & Hariani, L. S. (2021). Efek profesionalisme, etika profesi, independensi terhadap kinerja auditor dengan pelatihan auditor sebagai variabel moderasi. Jurnal Riset Mahasiswa Akuntansi, 8(2), 1–15. https://doi.org/10.21067/jrma.v8i2.5230
Iqbal, Y. (2012). Impact of Core Self Evaluation (Cse) on Job Satisfaction in Education Sector of Pakistan. Journal of Global Strategic Management, 2(6), 132–139. https://doi.org/10.20460/jgsm.2012615780
Kirana, I. B. W., & Bambang Suprasto, H. (2019). Pengaruh Independensi Auditor, Pemahaman Good Governance dan Self Efficacy Terhadap Kinerja Auditor Pada KAP Bali. E-Jurnal Akuntansi, 27(3), 1839–1866. https://doi.org/10.24843/eja.2019.v27.i03.p08
Kristiyanti, L. (2015). Pengaruh Emotional Quotient Dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 16(01), 88–102. https://doi.org/10.29040/jap.v16i01.24
Marganingsih, A., & Martani, D. (2010). Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah. Jurnal Akuntansi Dan Keuangan Indonesia, 7(1), 79–108. https://doi.org/10.21002/jaki.2010.05
Mawahdania. (2022). Pengaruh Locus of Control terhadap Kinerja Auditor di Inspektorat Provinsi Gorontalo. Journal of Technopreneurship on Economics and Business Review, 4(1), 44–54. https://doi.org/10.37195/jtebr.v4i1.109
Pradana, G. A. K., Kusuma, I. G. E. A., & Rahmadani, D. A. (2019). Pengaruh Independensi, Locus of Control, Kompleksitas Tugas Dan Orientasi Tujuan Terhadap Kinerja Auditor. Jurnal Sains, Akuntansi Dan Manajemen, 1(4), 489–504. http://www.journals.segce.com/index.php/JSAM/article/view/74
Rahmadhanti, A. S., Yusralaini, & Zenita, R. (2023). Pengaruh Kompetensi , Independensi , dan Emotional Stability Terhadap Kinerja Auditor Dengan Etika Auditor Sebagai Variabel Moderasi ( Studi Empiris pada Kantor Inspektorat Kabupaten Bengkalis , Inspektorat Kabupaten Meranti , dan Inspektorat Kabupaten Ka. Jurnal Akuntansi Kompetif, 6(2), 385–394.
Rahmadhanty, D. R., & Farah, W. (2020). Pengaruh Gaya Hidup Sehat, Gaya Kepemimpinan, Dan Time Budget Pressure Terhadap Kinerja Auditor Pemerintah (Studi empiris pada Auditor Pemerintah di Provinsi Bangka Belitung). JKUBS, 1(1), 58–79.
Rismawati, Bulutoding, L., & Suhartini, E. (2021). Pengaruh Organizational Citizenship Behavior, Self Efficacy Dan Professional Ethical Sensitivy Terhadap Kinerja Auditor Dengan Employee Engagement Sebagai Moderasi. ISAFIR: Islamic Accounting and Finance Review, 2(1), 98–107. https://doi.org/10.24252/isafir.v2i1.19935
Rotter, J. B. 1966. Generalized Expectancies For Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied, Vol. 80: 1-28.
Salman, K. R., & Hatta, D. S. (2020). Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance. Journal of Auditing, Finance, and Forensic Accounting, 8(1), 11–18. https://doi.org/10.21107/jaffa.v8i1.7060
Sanusi, Z. M., Iskandar, T. M., Monroe, G. S., & Saleh, N. M. (2018). Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors. Accounting, Auditing and Accountability Journal, 31(1), 75–95. https://doi.org/10.1108/AAAJ-12-2015-2362
Serang, J. E., & Utami, W. (2020). The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta). International Journal of Advances in Scientific Research and Engineering, 06(03), 217–226. https://doi.org/10.31695/ijasre.2020.33778
Sidik, J., & Safitri, D. (2020). Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor (Work motivation moderates the influence of organizational commitment, leadership style, and ambiguity role on auditor performance). Jurnal Akuntansi Keuangan Dan Manajemen (Jakman), 1(3), 195–212.
Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy dan Time Budget Pressure pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19(1), 81–108.
Susanti, N. K. A., & Sujana, I. K. (2019). Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor. E-Jurnal Akuntansi, 28(2), 1059. https://doi.org/10.24843/eja.2019.v28.i02.p11
Sugiyono (2019). Metode Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung : Alfabeta
Usrah, O. S. J., Haliah, & Amiruddin, A. (2022). Pengaruh Locus of Control, Role Stress dan Keahlian Audit terhadap Kinerja Auditor dengan Psychological Well Being sebagai Variabel Moderasi. Owner, 7(1), 13–34. https://doi.org/10.33395/owner.v7i1.1232
Viera, Y., Zakaria, A., & Sumiati, A. (2021). The Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance. Journal of International Conference Proceedings, 4(3), 69–80. https://doi.org/10.32535/jicp.v4i3.1300
Wiguna, M., Aswar, K., & Hariyani, E. (2020). Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient. European Journal of Business and Management Research, 5(1), 1–4. https://doi.org/10.24018/ejbmr.2020.5.1.228
Wulandari, D. F., & NR, E. (2023). Pengaruh Locus ofControl, Kinerja Auditor dan Etika Profesi terhadap Perilaku Disfungsional Auditor: Studi Empiris pada KAP di Kota Padang. Jurnal Eksplorasi Akuntansi (JEA), 5(4), 1703–1717. https://doi.org/10.4135/9781412963978.n402
Published
2024-10-09
How to Cite
PANCAWATI, Ni Putu Widya; SUJANA, I Ketut.
Examining the Impact of Core Self-Evaluations Personality Model and Leadership Styles on Auditor Performance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115153>. Date accessed: 21 nov. 2024.
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