服从压力与审计判断:审计人格是否起作用?

T. Suryarini, A. Yulianto, Shova Shovuro, A. K. Widiatami
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引用次数: 0

摘要

摘要本研究以人格为调节变量,分析服从压力对审计判断的影响。本研究使用问卷收集了来自印度尼西亚中爪哇审计委员会代表的56名外部审计师的数据。本研究的分析方法采用了适度回归分析。研究结果表明,服从压力对审计判断具有负面影响。此外,还确定了三种人格特征,即对经验的开放性、尽责性和神经质,对服从压力和审计判断之间的关系有显著影响。但其他性格特征,即外向性和宜人性,对服从压力与审计判断之间的关系没有显著影响。研究结果表明,服从压力与审计判断之间的关系受经验开放性、尽责性和神经质的影响。摘要本研究的目的是分析注意力压力对审计师人格监督下的审计判断的影响。本文使用内聚性收集了56名受访者的主要数据,这些受访者是印度尼西亚财务监察局(CFO)中央职员代表的审计员。本研究的分析方法是,准确性对审计判断有负面影响。此外,审计师人格的三个特征,即经验开放性、意识和神经质,对准确压力与审计判断之间的关系有显著影响。但外向性和宜人性等其他人格特征对准确性压力与审计判断之间的关系没有显著影响。总体而言,准确压力与审计判断之间的关系受到经验开放性、尽责性和神经质人格的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role?
AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.
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