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All Journal Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review Infestasi Integritas: Jurnal Antikorupsi Jurnal Abdi Insani Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Akuntansi dan Keuangan Indonesia Journal of Culture Accounting and Auditing
Mustafida, Nurul
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

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EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY Mursita, Lufi Yuwana; Mustafida, Nurul; Rachmadia, Rizki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.
Co-Authors Abiyyu, Achmad Daffa Ambarwati, Yulian Belinda Dewi Ayu Wulandari, Dewi Ayu Erindanindya, Fara Navy Febriyani Sarwindah Gunasti Hudiwinarsih Kholid, Ikhwan Luciana Spica Almilia Mursita, Lufi Yuwana Nur Rochmah, Nur Permata, Aulia Safnira Surya Rachmadia, Rizki Rachmadia, Rizki Reza Tianto, Reza Rosyida, Amelia Dwi Nur Titis Puspitaningrum Dewi Kartika Widjanarko, Farah Adelia Putri