Big Five Personality Traits dan Skeptisisme Profesional Auditor
Abstract
Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism.
Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm
Downloads
Download data is not yet available.
References
Adang, F. (2019). Akuntabilitas Auditor Terhadap Kualitas Jasa Audit (Studi Empiris Pada Kap Di Jakarta). Versi Cetak), 2(2), 322–336.
Balasingam, S., Arumugam, D., & Sanatova, A. (2019). Auditors acceptance of dysfunctional behaviour in Kazakhstan. In International Journal of Recent Technology and Engineering. https://www.researchgate.net/publication/333447429
Chen, Y.-H., Wang, K.-J., & Liu, S.-H. (2023). How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. Sustainability, 15(2), 1547. https://doi.org/10.3390/su15021547
Christina, V., & Brahmana, S. S. (2019). The Influence of Individual Differences on the Quality of Investigative Audits. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 6, Issue 5). www.ijicc.net
Damayanti, N. N. S. R. (2021). Pengaruh Sifat Kepribadian Pada Kinerja Auditor. Accounting Profession Journal (APAJI), 3(1).
Dewi, I. G. A. A. P., Suardikha, I. M. S., & Budiasih, I. G. A. N. (2015). Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 19–27.
Emerson, D. J., & Yang, L. (2012). Perceptions of Auditor Conscientiousness and Fraud Detection. In Journal of Forensic & Investigative Accounting (Vol. 4).
Farag, M. S., & Elias, R. Z. (2016). The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization. Accounting Education, 25:2, 124-138, 25(2), 124–138.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Gul, F. A., Wu, D., & Yang, Z. (n.d.). Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. http://ssrn.com/abstract=1888424Electroniccopyavailableat:https://ssrn.com/abstract=1888424Electroniccopyavailableat:http://ssrn.com/abstract=1888424-i-
Hrazdil, K., Novak, J., Rogo, R., Wiedman, C., & Zhang, R. (2020). Measuring executive personality using machine-learning algorithms: A new approach and audit fee-based validation tests. Journal of Business Finance and Accounting, 47(3–4), 519–544. https://doi.org/10.1111/JBFA.12406
Institut Akuntan Publik Indonesia. (2021). Standar Profesional Akuntan Publik SA 200 (Revisi 2021). http://www.iapi.or.id
John, O. P., & Srivastava, S. (1999). The Big-Five Trait Taxonomy: History, Measurement, and Theoretical Perspectives.
Knechel, W. R., Krishnan, G. v., Pevzner, M., Shefchik, L. B., & Velury, U. (2013). Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2040754
Kurniawanda, A. M. (2013). Pengaruh Profesionalisme Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas. E-Jurnal Binar Akuntansi, 2(1), 27–37.
Larimbi, D., Rosidi, B., & Subroto. (2013). Pengaruh Faktor-Faktor Personal terhadap Skeptisisme Profesional Auditor. Ekuitas: Jurnal Ekonomi Dan Keuangan, 17(1), 89–107.
Novrilia, H., Indra Arza, F., & Fitria Sari, V. (2019). Pengaruh Fee Audit, Audit Tenure, dan Reputasi Kap terhadap Kualitas Audit (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Eksplorasi Akuntansi, 1(1), 256–276. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/2
Oktavia, M. E., & Helmy, H. (2019). Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Wilayah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(4). http://jea.ppj.unp.ac.id/index.php/jea/issue/view/16
Ramdhani, N. (2012). Adaptasi Bahasa dan Budaya Inventori Big Five (Vol. 39, Issue 2). http://ipip.
Regbiyantari, T. A., & Narsa, N. P. D. R. H. (2021). The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 14(1), 83. https://doi.org/10.20473/jmtt.v14i1.26228
Rustiarini, N. W. (2014). Sifat Kepribadian Sebagai Pemoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit. In Jurnal Akuntansi dan Keuangan Indonesia (Vol. 11, Issue 1).
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/10.1016/j.jbusres.2021.11.082
Sugiyono. (2018). Metode Penelitian Bisnis (S. Y. Suryandari, Ed.). Alfabeta.
Suryandari, N. N. A., & Endiana, I. D. M. (2021). Peran Karakter Auditor Terhadap Kualitas Audit. KRISNA: Kumpulan Riset Akuntansi, 13(1), 113–121. https://doi.org/10.22225/kr.13.1.2021.113-121
Utami, I., & Nahartyo, E. (2013). Auditors’ Personality In Increasing The Burnout. In Business, and Accountancy Ventura (Vol. 16, Issue 1).
Yang, L., Brink, A. G., & Wier, B. (2018). The impact of emotional intelligence on auditor judgment. International Journal of Auditing, 22(1), 83–97. https://doi.org/10.1111/IJAU.12106
Balasingam, S., Arumugam, D., & Sanatova, A. (2019). Auditors acceptance of dysfunctional behaviour in Kazakhstan. In International Journal of Recent Technology and Engineering. https://www.researchgate.net/publication/333447429
Chen, Y.-H., Wang, K.-J., & Liu, S.-H. (2023). How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. Sustainability, 15(2), 1547. https://doi.org/10.3390/su15021547
Christina, V., & Brahmana, S. S. (2019). The Influence of Individual Differences on the Quality of Investigative Audits. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 6, Issue 5). www.ijicc.net
Damayanti, N. N. S. R. (2021). Pengaruh Sifat Kepribadian Pada Kinerja Auditor. Accounting Profession Journal (APAJI), 3(1).
Dewi, I. G. A. A. P., Suardikha, I. M. S., & Budiasih, I. G. A. N. (2015). Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 19–27.
Emerson, D. J., & Yang, L. (2012). Perceptions of Auditor Conscientiousness and Fraud Detection. In Journal of Forensic & Investigative Accounting (Vol. 4).
Farag, M. S., & Elias, R. Z. (2016). The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization. Accounting Education, 25:2, 124-138, 25(2), 124–138.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Gul, F. A., Wu, D., & Yang, Z. (n.d.). Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. http://ssrn.com/abstract=1888424Electroniccopyavailableat:https://ssrn.com/abstract=1888424Electroniccopyavailableat:http://ssrn.com/abstract=1888424-i-
Hrazdil, K., Novak, J., Rogo, R., Wiedman, C., & Zhang, R. (2020). Measuring executive personality using machine-learning algorithms: A new approach and audit fee-based validation tests. Journal of Business Finance and Accounting, 47(3–4), 519–544. https://doi.org/10.1111/JBFA.12406
Institut Akuntan Publik Indonesia. (2021). Standar Profesional Akuntan Publik SA 200 (Revisi 2021). http://www.iapi.or.id
John, O. P., & Srivastava, S. (1999). The Big-Five Trait Taxonomy: History, Measurement, and Theoretical Perspectives.
Knechel, W. R., Krishnan, G. v., Pevzner, M., Shefchik, L. B., & Velury, U. (2013). Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2040754
Kurniawanda, A. M. (2013). Pengaruh Profesionalisme Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas. E-Jurnal Binar Akuntansi, 2(1), 27–37.
Larimbi, D., Rosidi, B., & Subroto. (2013). Pengaruh Faktor-Faktor Personal terhadap Skeptisisme Profesional Auditor. Ekuitas: Jurnal Ekonomi Dan Keuangan, 17(1), 89–107.
Novrilia, H., Indra Arza, F., & Fitria Sari, V. (2019). Pengaruh Fee Audit, Audit Tenure, dan Reputasi Kap terhadap Kualitas Audit (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Eksplorasi Akuntansi, 1(1), 256–276. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/2
Oktavia, M. E., & Helmy, H. (2019). Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Wilayah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(4). http://jea.ppj.unp.ac.id/index.php/jea/issue/view/16
Ramdhani, N. (2012). Adaptasi Bahasa dan Budaya Inventori Big Five (Vol. 39, Issue 2). http://ipip.
Regbiyantari, T. A., & Narsa, N. P. D. R. H. (2021). The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 14(1), 83. https://doi.org/10.20473/jmtt.v14i1.26228
Rustiarini, N. W. (2014). Sifat Kepribadian Sebagai Pemoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit. In Jurnal Akuntansi dan Keuangan Indonesia (Vol. 11, Issue 1).
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/10.1016/j.jbusres.2021.11.082
Sugiyono. (2018). Metode Penelitian Bisnis (S. Y. Suryandari, Ed.). Alfabeta.
Suryandari, N. N. A., & Endiana, I. D. M. (2021). Peran Karakter Auditor Terhadap Kualitas Audit. KRISNA: Kumpulan Riset Akuntansi, 13(1), 113–121. https://doi.org/10.22225/kr.13.1.2021.113-121
Utami, I., & Nahartyo, E. (2013). Auditors’ Personality In Increasing The Burnout. In Business, and Accountancy Ventura (Vol. 16, Issue 1).
Yang, L., Brink, A. G., & Wier, B. (2018). The impact of emotional intelligence on auditor judgment. International Journal of Auditing, 22(1), 83–97. https://doi.org/10.1111/IJAU.12106
Published
2023-06-30
How to Cite
SARASWATI, Putu Bernika; LATRINI, Made Yenni.
Big Five Personality Traits dan Skeptisisme Profesional Auditor.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 6, p. 1628-1641, june 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98817>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i06.p016.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
