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All Journal Behavioral Accounting Journal E-Jurnal Akuntansi
I Made Andika Pradnyana Wistawan
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA) Ni Nyoman Sri Rahayu Damayanti; I Made Andika Pradnyana Wistawan
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.31

Abstract

An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.
The Moderating Role Of Financial Rewards, Job Market, And Prestige On Public Accountant Career Interest Anak Agung Ngurah Agung Kresnandra; Noviari, Naniek; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p12

Abstract

This study examines the influence of personality types on accounting students’ interest in pursuing a career as public accountants, considering the moderating roles of financial rewards, job market, and prestige. Respondents were seventh-semester undergraduate accounting students at the Faculty of Economics and Business, Udayana University, selected using purposive sampling. Data were collected through questionnaires and analyzed with classical assumption tests and Moderated Regression Analysis (MRA). The results indicate that personality types significantly affect students’ interest in becoming public accountants. Financial rewards do not moderate this relationship, whereas job market considerations and prestige do. These findings underscore the importance of external factors, particularly job market conditions and the profession’s image, in strengthening the impact of personality on students’ career choices as public accountants.
Co-Authors Anak Agung Ngurah Agung Kresnandra NANIEK NOVIARI Ni Nyoman Sri Rahayu Damayanti