The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour

Abstract

Auditors have a duty to adhere to high standards of behavior (e.g. honesty and candidness) in the course of their work. In order to sustain public confidence, the conduct of auditors should be above suspicion and reproach. The purpose of this study is analysis of the influence of culture, personality factors and religiosity on the on auditor's professional behaviour in South Sumatra. The scope of this research is all Public Accounting Firms located in South Sumatra. This research is a descriptive type of research. In this study using data sources in the form of primary data. The data collection method used by the authors in this research is a questionnaire, which is a data collection technique by distributing a number of written questions that represent each variable in the study. 51 questionnaires were distributed, 45 questionnaires were returned and could be processed, while 6 questionnaires were not returned so that the percentage of questionnaires returned was 90%. Multiple linear regression was used in the data analysis technique for this study. This study results indicate that the cultural factors do not significantly influence auditors to work professionally in conducting audits. But a person's personality factor has an influence on auditor professionalism. This can be interpreted that the higher the personality level of an auditor can reduce the auditor's carelessness in conducting the audit. In addition, it was found that a person's religiosity factor has an influence on auditor professionalism. The factor of religiosity is one of the determinants of moral values, which is often referred to as ethical standards. So, if a person is a true believer, following the precepts of their chosen faith, then the ideal result is morally good and beneficial behaviour to all fellow beings.