Jurnal Ilmiah Akuntansi dan Bisnis
Vol 10 No 1 (2015)

PENGARUH BIG FIVE PERSONALITY PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

I Gusti Ayu Agung Pradnya Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sadha Suardikha (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Nyoman Budiasih (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
11 Jan 2015

Abstract

This study aimed to determine whether personality dimensions in Big Five Personality model that consist of extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience will be able to influence auditor performance in public accounting firms in Bali. Previousstudies have shown that personality dimensions in this model related to performance (Barrick dan Mount, 1991; Barrick dkk, 2001; Rothmann dan Coetzer, 2003). The data was collected using survey method with questionnaire. Samples that used in this study were 56 auditors and selected by purposive sampling method. The analysis technique used is multiple linear reggression. The result showed that only extraversion and agreeableness had positive effect on auditor performance,but conscientiousness, emotional stability, and openness to experience did not have any effect on auditor performance.

Copyrights © 2015






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...