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Journal : JURNAL ECONOMIA

Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment Ika Kristianti
Jurnal Economia Vol 13, No 1: April 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.577 KB) | DOI: 10.21831/economia.v13i1.10906

Abstract

Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java, with 63respondents from the auditor on Public Accounting Firm city of Semarang and Solo. The sampling technique used purposive sampling. The results showed that the decision establishes audit risk, the number of auditors with the personality type B is more than that type A. Meanwhile, in setting the audit decision is not at risk, personality type B more than that type A. The results of data processing reception dysfunctional behaviors provide results that auditors receive audit dysfunctional behaviors make decisions more risk than the auditor who refused dysfunctional behavior. Keywords:  Audit judgment, personality type and acceptance of dysfunctional behavior.Abstrak: Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit. Penelitian ini bertujuan untuk mendeskripsikan tipe kepribadian, penerimaan perilaku disfungsional dan pengambilan keputusan audit yang diambil oleh auditor. Penelitian ini dilakukan di Propinsi Jawa Tengah dengan 63 responden dari auditor di Kantor Akuntan Publik kota Semarang dan Solo. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa dalam menetapkan keputusan audit berisiko, jumlah auditor dengan tipe kepribadian B lebih banyak jika dibandingkan auditor dengan tipe kepribadian A. Begitu pula dalam menetapkan keputusan audit tidak berisiko, tipe kepribadian B lebih banyak dibandingkan dengan auditor yang memiliki tipe kepribadian A. Hasil pengolahan data penerimaan perilaku disfungsional memberikan hasil bahwa auditor yang menerima perilaku disfungsional membuat keputusan audit yang lebih berisiko dibandingkan dengan auditor yang menolak perilaku disfungsional Kata Kunci: Keputusan audit, tipe kepribadian dan penerimaan perilaku disfungsional.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Audela, Kezya Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Carolina Lita Permatasari Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Donna Yessi Aprilia Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Hadiluwarso, Felicia A Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Kaleb Gideon Pengharapan Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Nurhayati Nurhayati Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Rambing, Yolanda Christina Robby Setiawan Salma Faundria Nagari Samuel Wahyu Hary Christoper Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti