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All Journal Jurnal Siasat Bisnis
Wimpie Yustino Setiawan
Universitas Atma Jaya Yogyakarta
Decision Sciences, Operations Research & Management Social Sciences

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The effects of job cognition and personality type on auditor judgment Wimpie Yustino Setiawan; Tabita Indah Iswari
Jurnal Siasat Bisnis Vol. 20 No. 1 (2016)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol20.iss1.art2

Abstract

Despite the fact that much research on factors influencing auditor judgment has been carried out, job  cognition and personality type have received little attention from behavioral researches. This study aims to investigate empirical evidence of the effect of job cognition and personality type on auditor judgment. Mail questionnaires were used to collect data from auditors working at public accounting firms in Jakarta and Surabaya.The multiple regression analysis conducted to test the research hypotheses shows that personality type significantly influences auditor judgment. However, the research does not find any empirical evidence that job cognition has a significant effect on auditor judgment. 
Co-Authors Tabita Indah Iswari