Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size
Abstract
Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.
References
Afifah, U., Sari, R. N., Anugerah, R., & Sanusi, Z. M. (2015). The Effect of Role Conflict, Self-Efficacy, Professional Ethical Sensitivity on Auditor Performance with Emotional Quotient as Moderating Variable. Procedia Economics and Finance, 31, 206-212. https://doi.org/10.1016/S2212-5671(15)01222-8
Agustina, L. (2009). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor. Jurnal Akuntansi, 1(1), 40-69.
Arens,A., Elder, R., &Beasley, M. (2012), Auditing and Assurance Service. Prentice Hall.
Ayuningtyas, D. (2019). Gara-gara Lapkeu, Deretan KAP Ini Malah Kena Sanksi OJK. https://www.cnbcindonesia.com/market/20190809123549-17-90910/gara-gara-lapkeu-deretan-kap-ini-malah-kena-sanksi-ojk
Barrick, M. R., & Mount, M. K. (1991). The Big Five Personality Dimensions and Job Performance: A Meta-Analysis. Personnel Psychology, 44(1), 1-26. https://doi.org/10.1111/j.1744-6570.1991.tb00688.x
Barrick, M. R., & Mount, M. K. (2005). Yes , Personality Matters : Moving on to More Important Matters. Human Performance, 18(4), 359-372. https://doi.org/10.1207/s15327043hup1804_3
Bowling, N. A., & Eschleman, K. J. (2010). Employee Personality as a Moderator of the Relationships Between Work Stressors and Counterproductive Work Behavior. Journal of Occupational Health Psychology, 15(1), 91-103. https://doi.org/10.1037/a0017326
Denissen, J. J. A., & Penke, L. (2008). Motivational individual reaction norms underlying the Five-Factor model of personality: First steps towards a theory-based conceptual framework. Jounal of Research in Personality, 42(5), 1285-1302. https://doi.org/10.1016/j.jrp.2008.04.002
Evanauli, R. P., & Nazaruddin, I. (2016). Penerimaan Auditor atas Dysfungsional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor. Jurnal Akuntansi Dan Investasi, 14(2), 158-167.
Fanani, Z., Hanif, R. A., & Subroto, B. (2008). Pengaruh Struktur Audit, Konflik Peran dan Ketidakjelasan Peran terhadap Kinerja Auditor. Jumal Akuntansi Dan Keuangan Indonesia, 5(2), 139-155. https://doi.org/10.21002/jaki.2008.07
Farhadi, H., Fatimah, O., Nasir, R., & Shahrazad, W. (2012). Agreeableness and Conscientiousness as Antecedents of Deviant Behavior in Workplace. Asian Social Science, 8(9), 2-7. https://doi.org/10.5539/ass.v8n9p2
Fatimah, A. (2012). Karakteristik Personal Auditor sebagai Anteseden Perilaku Disfungsional Auditor dan Pengaruhya terhadap Kualitas Hasil Audit. Jurnal Manajemen Dan Akuntansi, 1(1), 1-12.
Fauzia, M. (2019). Pertumbuhan Ekonomi Papua dan Papua Barat Negatif di Kuartal II. https://money.kompas.com/read/2019/08/05/155532226/pertumbuhan-ekonomi-papua-dan-papua-barat-negatif-di-kuartal-ii-2019
Fisher, R. T. (2001). Role Stress, the Type A Behaviour Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting, 13, 143-170. https://doi.org/10.2308/bria.2001.13.1.143
Goldberg, L. R. (1990). An Alternative "Description of Personality": The Big-Five Factor Structure. Journal of Personality and Social Psychology, 59(6), 1216-1229. https://doi.org/10.1037/0022-3514.59.6.1216
Graziano, W. G., & Tobin, R. M. (2002). Agreeableness: Dimension of Personality or Social Desirability Artifact? Journal of Personality, 70(5), 695-728. https://doi.org/10.1111/1467-6494.05021
Hanna, E., & Firnanti, F. (2013). Faktor-Faktor yang Memengaruhi Kinerja Auditor. Jurnal Bisnis Dan Akuntansi, 15(1), 1410-9875.
Harini, D., Wahyudin, A., & Anisykurlillah, I. (2010). Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Auditor. Simposium Nasional Akuntansi XIII, 13, 1-28.
Iswari, T. I., & Hardini, Y. (2017). The Moderating Effect of Public Accounting Firm Size on Correlation of Organizational- Professional Conflict and Auditor Judgment. Review of Integrative Business and Economics Research, 6(1), 427-436.
Iswari, T. I., & Kusuma, I. (2013). The Effect of Organizational-Professional Conflict towards Professional Judgment by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variables. Review of Integrative Business and Economics Research, 2(22), 434-438.
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). Pengaruh Gender, Tekanan Ketaatan dan Kompleksitas Tugas terhadap Audit Judgment. Simposium Nasional Akuntansi X. Retrieved from https://datakata.files.wordpress.com/2015/01/auep-06.pdf
Judge, T. A., Heller, D., & Mount, M. K. (2002). Five-Factor Model of Personality and Job Satisfaction: A Meta-Analysis. Journal of Applied Psychology, 87(3), 530-541. https://doi.org/10.1037/0021-9010.87.3.530
Kartika, I., & Wijayanti, P. (2007, July 26-28). Locus of Control sebagai Anteseden Hubungan Kinerja Pegawai dan Penerimaan Perilaku Disfungsional Audit. Simposium Nasional Akuntansi X [Symposium]. Unhas Makassar, Indonesia. https://datakata.files.wordpress.com/2015/01/auep-05.pdf
McCrae, R. R., & Costa, P. T. (1987). Validation of the Five-Factor Model of Personality Across Instruments and Observers. Journal of Personality and Social Psychology, 52(1), 81-90. https://doi.org/10.1037/0022-3514.52.1.81
Nindita, C., & Siregar, S. V. (2012). Analisis Pengaruh Ukuran Kantor Akuntan Publik terhadap Kualitas Audit di Indonesia. Jurnal Akuntansi Dan Keuangan, 14(2), 91-104. https://doi.org/10.9744/jak.14.2.91-104
Noviyanti, S. (2008). Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi Dan Keuangan Indonesia, 5(1), 102-125. https://doi.org/10.21002/jaki.2008.05
Rahmiati, & Kusuma, I. W. (2004). Hubungan antara Mentoring dengan Role Stress dan Job Outcomes dalam Lingkungan Akuntan Publik. Simposium Nasional Akuntansi VII, 975-990.
Ramdhani, N. (2007). Apakah Kepribadian Menentukan Pemilihan Media Komunikasi? Metaanalisis Terhadap Hubungan Kepribadian Extraversion, Neuroticism, dan Openness to Experience dengan Penggunaan Email. Jurnal Psikologi, 34(2), 112-129.
Robertson, I. T., Baron, H., Gibbons, P., Maclver, R., & Nyfield, G. (2000). Conscientiousness and Managerial Performance. Journal of Occupational and Organizational Psychology, 73, 171-180. https://doi.org/10.1348/096317900166967
Rotter, B. J. (1966). Generalized Expectancies For Internal Versus External Control of Reinforcement. Psychological Monograph: General and applied, 80(1), 1-28. https://doi.org/10.1037/h0092976
Rustiarini, N. W. (2013a). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. Makara Seri Sosial Humaniora, 17(2), 126-138. https://doi.org/10.7454/mssh.v17i2.2961
Rustiarini, N. W. (2013b). Sifat Kepribadian dan Locus of Control Sebagai Pemoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit. Simposium Nasional Akuntansi XVI. https://jurnals.com/wp-content/uploads/2013/11/sesi-2_split_11.pdf https://doi.org/10.21002/jaki.2014.01
Sawan, N., & Alsaqqa, I. (2013). Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry? African Journal of Business Management, 7(3), 213-226.
Senatra, P. T. (1980). Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm. The Accounting Review, 55(4), 594-603.
Sorensen, J. E., & Sorensen, T. L. (1974). The Conflict of Professionals in Bureaucratic Organizations. Administrative Science Quarterly, 19(1), 98-106. https://doi.org/10.2307/2391790
Srimindarti, C., Sunarto, & Widati, L. W. (2015). The Effects of Locus of Control and Organizational Commitment to Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planned Behavior. International Journal of Business, Economics and Law, 7(1), 27-35.
Srirejeki, K. (2016). Pengaruh Keterlibatan Manager dan Evaluasi Kelompok terhadap Penilaian Strategi dengan Balanced Scorecard. Jurnal Akuntansi Dan Auditing Indonesia, 16(2), 122-136.
Sugiyono. (2014). Metode Penelitian Bisnis. Bandung: Alfabeta.
Viator, R. E. (2001). The Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes. Accounting Organization and Society, 26, 73-93. https://doi.org/10.1016/S0361-3682(00)00002-7
Wedemeyer, P. D. (2010). A Discussion of Auditor Judgment as the Critical Component in Audit Quality. International Journal of Disclosure and Governance, 7(4), 1741-3591. https://doi.org/10.1057/jdg.2010.19
Yaşar, A. (2013). Big Four Auditors' Audit Quality and Earnings Management: Evidence from Turkish Stock Market. International Journal of Business and Social Science, 4(17), 153-163.
Yendrawati, R., & Witono. (2011). Pengaruh Sifat Machiavellian, Locus of Control dan Independensi terhadap Perilaku Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Yogyakarta). Jurnal Aplikasi Bisnis, 10(9), 1233-1256. https://doi.org/10.20885/jabis.vol10.iss9.art3
Yustrianthe, R. H. (2008). Pengaruh Flexible Work Arrangement terhadap Role Conflict, Role Overload, Reduced Personal Accomplishment, Job Satisfaction dan Intention to Stay. Jurnal Bisnis Dan Akuntansi, 10(3), 127-138.
Copyright (c) 2021 Caesar Marga Putri
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Transfer Statement for Journal
1) In signing this statement, the author(s) grant UNIMAS Publisher an exclusive license to publish their original research papers. The author(s) also grant UNIMAS Publisher permission to reproduce, recreate, translate, extract or summarize, and to distribute and display in any forms, formats, and media. The author(s) can reuse their papers in their future printed work without first requiring permission from UNIMAS Publisher, provided that the author(s) acknowledge and reference publication in the Journal.
2) For open access articles, the author(s) agree that their articles published under UNIMAS Publisher are distributed under the terms of the CC-BY-NC-SA (Creative Commons Attribution-Non Commercial-Share Alike 4.0 International License) which permits unrestricted use, distribution, and reproduction in any medium, for non-commercial purposes, provided the original work of the author(s) is properly cited.
3) For subscription articles, the author(s) agree that UNIMAS Publisher holds copyright, or an exclusive license to publish. Readers or users may view, download, print, and copy the content, for academic purposes, subject to the following conditions of use: (a) any reuse of materials is subject to permission from UNIMAS Publisher; (b) archived materials may only be used for academic research; (c) archived materials may not be used for commercial purposes, which include but not limited to monetary compensation by means of sale, resale, license, transfer of copyright, loan, etc.; and (d) archived materials may not be re-published in any part, either in print or online.
4) The author(s) is/are responsible to ensure his or her or their submitted work is original and does not infringe any existing copyright, trademark, patent, statutory right, or propriety right of others. Corresponding author(s) has (have) obtained permission from all co-authors prior to submission to the journal. Upon submission of the manuscript, the author(s) agree that no similar work has been or will be submitted or published elsewhere in any language. If submitted manuscript includes materials from others, the authors have obtained the permission from the copyright owners.
5) In signing this statement, the author(s) declare(s) that the researches in which they have conducted are in compliance with the current laws of the respective country and UNIMAS Journal Publication Ethics Policy. Any experimentation or research involving human or the use of animal samples must obtain approval from Human or Animal Ethics Committee in their respective institutions. The author(s) agree and understand that UNIMAS Publisher is not responsible for any compensational claims or failure caused by the author(s) in fulfilling the above-mentioned requirements. The author(s) must accept the responsibility for releasing their materials upon request by Chief Editor or UNIMAS Publisher.
6) The author(s) should have participated sufficiently in the work and ensured the appropriateness of the content of the article. The author(s) should also agree that he or she has no commercial attachments (e.g. patent or license arrangement, equity interest, consultancies, etc.) that might pose any conflict of interest with the submitted manuscript. The author(s) also agree to make any relevant materials and data available upon request by the editor or UNIMAS Publisher.
