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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Laura Callista Wijaya
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor Laura Callista Wijaya; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1624

Abstract

This study aims to analyze the influence of the big five personality traits on auditors' professional skepticism. The big five personality traits include extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. This research employs an associative causality study with a quantitative approach. Primary data were collected using questionnaires, and the sample consists of auditors working in Public Accounting Firms in Padang and Pekanbaru, selected through total sampling. Hypotheses were tested using multiple linear regression analysis with SPSS 25. The results indicate that extraversion, conscientiousness, and openness to experience have a positive impact on auditors' professional skepticism, while neuroticism has a negative impact. However, agreeableness does not significantly affect professional skepticism. Future research may consider incorporating additional variables or expanding the population to gain broader insights.
Co-Authors Charoline Cheisviyanny