The effects of job cognition and personality type on auditor judgment
<p>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 t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2016-04-01
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| Series: | Jurnal Siasat Bisnis |
| Subjects: | |
| Online Access: | http://journal.uii.ac.id/index.php/JSB/article/view/4425 |
| _version_ | 1818257193903849472 |
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| author | Wimpie Yustino Setiawan Tabita Indah Iswari |
| author_facet | Wimpie Yustino Setiawan Tabita Indah Iswari |
| author_sort | Wimpie Yustino Setiawan |
| collection | DOAJ |
| description | <p>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. </p> |
| first_indexed | 2024-12-12T17:39:46Z |
| format | Article |
| id | doaj.art-562f1f90a90845daa94526b301e6f10d |
| institution | Directory Open Access Journal |
| issn | 0853-7666 2528-7001 |
| language | English |
| last_indexed | 2024-12-12T17:39:46Z |
| publishDate | 2016-04-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Siasat Bisnis |
| spelling | doaj.art-562f1f90a90845daa94526b301e6f10d2022-12-22T00:17:06ZengUniversitas Islam IndonesiaJurnal Siasat Bisnis0853-76662528-70012016-04-01201142310.20885/jsb.vol20.iss1.art23984The effects of job cognition and personality type on auditor judgmentWimpie Yustino Setiawan0Tabita Indah Iswari1Universitas Atma Jaya YogyakartaUniversitas Atma Jaya Yogyakarta<p>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. </p>http://journal.uii.ac.id/index.php/JSB/article/view/4425Job Cognition, Personality Type, Auditor Judgment |
| spellingShingle | Wimpie Yustino Setiawan Tabita Indah Iswari The effects of job cognition and personality type on auditor judgment Jurnal Siasat Bisnis Job Cognition, Personality Type, Auditor Judgment |
| title | The effects of job cognition and personality type on auditor judgment |
| title_full | The effects of job cognition and personality type on auditor judgment |
| title_fullStr | The effects of job cognition and personality type on auditor judgment |
| title_full_unstemmed | The effects of job cognition and personality type on auditor judgment |
| title_short | The effects of job cognition and personality type on auditor judgment |
| title_sort | effects of job cognition and personality type on auditor judgment |
| topic | Job Cognition, Personality Type, Auditor Judgment |
| url | http://journal.uii.ac.id/index.php/JSB/article/view/4425 |
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