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All Journal MBR (Management and Business Review) Jurnal Aplikasi Akuntansi Dedication : Jurnal Pengabdian Masyarakat Dialektika: Jurnal Ekonomi dan Ilmu Sosial Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Behavioral Accounting Journal INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Dedication : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Warmadewa
Ni Nyoman Sri Rahayu Damayanti
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Sifat Kepribadian Core Self Evaluations dan Machiavellian pada Kinerja Auditor Ni Nyoman Sri Rahayu Damayanti; Ni Putu Riski Martini; Gde Deny Larasdiputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 2 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.542 KB) | DOI: 10.36636/dialektika.v4i2.346

Abstract

Auditor performance is an audit task that is finished by the auditor at a certain time and measured by audit quality, total task that auditor had finished, and the timeliness planned. Auditor at   Purwanto, Sungkoro & Surja Public Accountant Firm did a negligence in giving an opinion for PT Indosat Tbk. They gave an opinion without enough accurate evidence. It means that the auditor performance still being an important issue in Indonesia. Core self  evaluations and machiavellian are two personality that can predict the individual performance. Core self evaluations consist of four aspects which is locus of control, emotional stability, self-esteem, and self-efficacy. All of that personality can predict the individual behavior at workplace including individual performance. This research  implemented in public accountant firm at Bali Province. Data collected by spreading the questionnaires to the respondents. The respondents are auditor who already worked  equal or more than one year. The data was analyzed using  multiple linear regression analysis. The result showed that locus of control,  emotional stability, and self-esteem had a positive and significance influence on auditor performance. On the other hand, self-efficacy and Machiavellian had a positive but not significance influence on auditor performance.
Co-Authors AA Pt. Agung Mirah Purnama Sari Anak Agung Gde Putu Widanaputra Dewa Ayu Shiinta Widhiaswari Gde Deny Larasdiputra I Gusti Ayu Intan Saputra Rini I Made Wianto Putra I Wayan Gde Yogiswara Darma Putra Jayawarsa, A.A. Ketut Kadek Angga Tirta Ni Kadek Eva Yanti Ni Komang Alit Astiari Ni Luh Putu Ratna Wahyu Lestari Ni Putu Riski Martini Partiwi Dwi Astuti Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari