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All Journal Jurnal Manajemen Teori dan Terapan
Tresna Adinda Regbiyantari
Department of Accounting Faculty of Economics and Business Universitas Airlangga
Decision Sciences, Operations Research & Management Education

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The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism Tresna Adinda Regbiyantari; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 14 No. 1 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v14i1.26228

Abstract

This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.
Co-Authors Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani