Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor

Laura Callista Wijaya (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Charoline Cheisviyanny (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
03 Aug 2024

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.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...