scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

scholarly journals Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Meilda Wiguna ◽  
Khoirul Aswar ◽  
Eka Hariyani
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Emotional Quotient ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

scholarly journals ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING ANTARA INTERNAL LOCUS OF CONTROL DENGAN ROLE CONFLICT KARYAWAN WANITA BERHIJAB

MANAJERIAL ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 85
Author(s):  
Dewi Nuraini
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Research ◽  
Analysis Method ◽  
Positive Role ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Dependent Variables ◽  
Ethical Work ◽  
The Relationship

The purpose of this study is to determine and explain the significance of the influence of Internal Locus of Control on Role Conflict with the ethics of Islamic work as intervening variable relationship. The type of research used in this research is explanatory research with quantitative research method. In this study using 3 (three) variables of internal locus of control as free variables, Islamic work ethics as intervening and role conflict variables as dependent variables. Where respondents in this study as many as 92 female respondents berhijab.This study uses statistical analysis regression path analysis method using SPSS 16 for windows and sobel test. To see the effect of mediation or intervening. Based on the results of the analysis show that the four hypotheses submitted accepted the truth, but the relationship between ethical work of Islam and positive role conflict in this study

scholarly journals Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

2021 ◽  
Vol 3 (2) ◽  
pp. 155-176
Author(s):  
Choirul Huda ◽  
Ratno Agriyanto ◽  
Herwening Sindu Lestari ◽  
Bill Pangayow
Keyword(s):  
Social Science ◽  
Firm Size ◽  
Financial Distress ◽  
Measuring Instrument ◽  
Z Score ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Auditor Switching ◽  
The Relationship

Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.Method - This study uses a sample of companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. The number of companies sampled in this study were 12 companies. In this study, the researchers used a quantitative type of model and used the Statistical Package for Social Science (SPSS) version 16 for analyzing the data.Result - The results show that audit opinion and public accounting firm size have no effect on auditor switching, financial distress is not able to moderate the effect of audit opinion with auditor switching, and financial distress is not able to moderate the relationship between public accounting firm size and auditor switching.Implication - For stakeholders in motivating management to retain or replace auditors from various factors that are considered including audit opinion, public accounting firm size and financial distress.Originality - The object used in this study is a list of companies registered on JII. There is a 2-year additional period from the previous study, which was 4 years to 6 years. The measuring instrument for the financial distress variable used in this study is the Altman Z-score. 

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis

2020 ◽  
Vol 2 (1) ◽  
pp. 2362-2372
Author(s):  
Usi Gustria ◽  
Nurzi Sebrina
Keyword(s):  
Regression Model ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Research Use ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Firm Effect

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure

JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 42-83
Author(s):  
Richard Wiratama ◽  
Suwandi Ng ◽  
Lukman Lukman
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Audit Quality ◽  
Job Burnout ◽  
Role Overload ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Role Stressors ◽  
Quality Practices

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

scholarly journals Exploring manager-subordinate dyads: The moderating effect of supervisory support on the relationship between work locus of control and job involvement

1992 ◽  
Vol 23 (2) ◽  
pp. 40-45
Author(s):  
Christopher G. Nunns ◽  
Loukia Argirys
Keyword(s):  
Locus Of Control ◽  
Job Involvement ◽  
Statistical Technique ◽  
Moderating Effect ◽  
Supervisory Support ◽  
Internal Locus Of Control ◽  
Work Locus Of Control ◽  
Control Orientation ◽  
Leadership Research ◽  
The Relationship

In this article the moderating effect of supervisory support on the relationship between work locus of control and job involvement is investigated. Seventy non-managerial banking employees constituted the sample. Using the statistical technique of Moderated Multiple Regression, results indicated high supervisory support enhances job involvement of employees with an external locus of control orientation. High supervisory support was found to inhibit involvement of employees with an internal locus of control orientation. Limitations of the results are discussed, as are implications for leadership research and practice.

scholarly journals Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang

2020 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Putri Rahmawati ◽  
Halmawati Halmawati
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
External Locus ◽  
Public Accounting ◽  
Accounting Firms ◽  
Internal Locus Of Control ◽  
Dysfunctional Behavior ◽  
Public Accounting Firms ◽  
The City ◽  
Time Budget Pressure

This study aims to examine the effect of locus of control and time budget pressure on the auditor's dysfunctional behavior. The population in this study are all public accounting firms in the city of Padang, using a total sampling method, there are 8 public accounting firms that can be used as research samples and collected as many as 47 questionnaires. Data analysis methods used in this study was multiple linear regression analysis. The results of this study support the second and third hypotheses, internal locus of control has a negative influence on the auditor's dysfunctional behavior and budget time pressure has a positive influence on the auditor's dysfunctional behavior. However the results of this study reject the first hypothesis that external locus of control does not have a positive and significant effect on the dysfunctional behavior of auditors working in public accounting firms in the city of Padang.Keywords: Auditor's Dysfunctional Behavior; External Locus of Control; Internal Locus of Control; Time Budget Pressure.

scholarly journals The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping

2021 ◽  
Vol 2 (2) ◽  
pp. 71-78
Author(s):  
Ni Putu Riski MARTINI ◽  
I Ketut Puja Wirya SANJAYA
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Sampling Technique ◽  
Situational Factors ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Relationship ◽  
Positive Effect

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

Perceived uniqueness: Locus of control, social exclusion, and choice

2019 ◽  
Vol 47 (11) ◽  
pp. 1-7
Author(s):  
Shichang Liang ◽  
Yaping Chang ◽  
XueBing Dong ◽  
Jinshan Wang
Keyword(s):  
Locus Of Control ◽  
Social Exclusion ◽  
Undergraduate Students ◽  
Social Inclusion ◽  
Personal Control ◽  
Central China ◽  
External Locus ◽  
Internal Locus Of Control ◽  
Uniqueness Results ◽  
The Relationship

We examined the influence of locus of control on the relationship between social exclusion and preference for distinctive choices. Participants were 212 undergraduate students at a university in Central China, who completed measures of social exclusion, locus of control, choice, and perceived uniqueness. Results showed that participants who believed that the environment controlled their fate (external locus of control) preferred more distinctive choices in a social exclusion context than in a social inclusion context, whereas participants who believed that they could control the environment (internal locus of control) preferred less distinctive choices. Further, perceived uniqueness mediated the effect of social exclusion and locus of control on choice. These results add to the literature on social exclusion and personal control.

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

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