Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment

Ika Kristianti

doi:10.21831/economia.v13i1.10906

Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment

Ika Kristianti, Universitas Kristen Satya Wacana, Indonesia

10.21831/economia.v13i1.10906

Abstract

Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java, with 63respondents from the auditor on Public Accounting Firm city of Semarang and Solo. The sampling technique used purposive sampling. The results showed that the decision establishes audit risk, the number of auditors with the personality type B is more than that type A. Meanwhile, in setting the audit decision is not at risk, personality type B more than that type A. The results of data processing reception dysfunctional behaviors provide results that auditors receive audit dysfunctional behaviors make decisions more risk than the auditor who refused dysfunctional behavior.

Keywords: Audit judgment, personality type and acceptance of dysfunctional behavior.

Abstrak: Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit. Penelitian ini bertujuan untuk mendeskripsikan tipe kepribadian, penerimaan perilaku disfungsional dan pengambilan keputusan audit yang diambil oleh auditor. Penelitian ini dilakukan di Propinsi Jawa Tengah dengan 63 responden dari auditor di Kantor Akuntan Publik kota Semarang dan Solo. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa dalam menetapkan keputusan audit berisiko, jumlah auditor dengan tipe kepribadian B lebih banyak jika dibandingkan auditor dengan tipe kepribadian A. Begitu pula dalam menetapkan keputusan audit tidak berisiko, tipe kepribadian B lebih banyak dibandingkan dengan auditor yang memiliki tipe kepribadian A. Hasil pengolahan data penerimaan perilaku disfungsional memberikan hasil bahwa auditor yang menerima perilaku disfungsional membuat keputusan audit yang lebih berisiko dibandingkan dengan auditor yang menolak perilaku disfungsional

Kata Kunci: Keputusan audit, tipe kepribadian dan penerimaan perilaku disfungsional.

Keywords

Audit judgment; personality type; acceptance of dysfunctional behavior

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DOI: https://doi.org/10.21831/economia.v13i1.10906