scholarly journals FENOMENA DISFUNGSIONAL AUDIT

2021 ◽  
Vol 21 (2) ◽  
pp. 191
Author(s):  
Emma Saur Nauli Sipayung ◽  
Harti Budi Yanti ◽  
Dhea Erka Zahara

<p><em>Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.</em></p>

2020 ◽  
pp. 027623662093437
Author(s):  
Michael Schredl

A variety of factors contribute to nightmare distress; in addition to nightmare frequency also beliefs about nightmares can be associated with heightened nightmare distress. The study investigated the personality correlates of beliefs about nightmares and whether these beliefs mediate the relationship between gender, neuroticism, and nightmare distress. Overall, 1214 persons (716 women, 498 men) completed the dream questions and the Big Five Personality Inventory online. The beliefs about nightmares scale was related to neuroticism and openness to experience. However, the regression analysis indicated that a variety of factors like beliefs about nightmares, gender, neuroticism, and agreeableness contributed to nightmare distress independently from nightmare frequency. Given the marked influence of beliefs about nightmares on nightmare distress, it would be very interesting to study the effect of psycho-education presenting modern etiological models of nightmares on nightmare distress.


Author(s):  
Sara Filipiak ◽  
Beata Łubianka

This article reports the results of a survey of 455 Polish primary school sixth-graders experiencing changes in the education system. The goal of the study was to identify the relationships between the Big Five personality traits, measured with the picture-based personality survey for children (PBPS-C) and locus of control, determined using the locus of control questionnaire (LOCQ). The results lead to the conclusion that primary school students do not have an established locus of control of either success or failure. There are also no significant differences between boys and girls in the way they interpret the causes of situations and events that happen to them. Boys, compared to girls, scored significantly higher on traits related to seeking and enjoying the company of others. On the other hand, girls exhibited significantly higher levels of traits responsible for increased anxiety than boys. The personality traits that correlated the strongest with locus of control were Conscientiousness, Openness to Experience, and Agreeableness. A regression model showed that locus of control of success was significantly affected by two traits: Extraversion and Conscientiousness. Locus of control of failure was significantly predicted by Extraversion, Openness to Experience, Agreeableness (positively), and Neuroticism (negatively). Regression model with gender as a moderator of relationships between personality traits and locus of control turned out to be insignificant.


Author(s):  
Danny Osborne ◽  
Nicole Satherley ◽  
Chris G. Sibley

Research since the 1990s reveals that openness to experience—a personality trait that captures interest in novelty, creativity, unconventionalism, and open-mindedness—correlates negatively with political conservatism. This chapter summarizes this vast literature by meta-analyzing 232 unique samples (N = 575,691) that examine the relationship between the Big Five personality traits and conservatism. The results reveal that the negative relationship between openness to experience and conservatism (r = −.145) is nearly twice as big as the next strongest correlation between personality and ideology (namely, conscientiousness and conservatism; r = .076). The associations between personality traits and conservatism were, however, substantively larger in Western, educated, industrialized, rich, and democratic (WEIRD) countries than in non-WEIRD countries. The chapter concludes by reviewing recent longitudinal work demonstrating that openness to experience and conservatism are non-causally related. Collectively, the chapter shows that openness to experience is by far the strongest (negative) correlate of conservatism but that there is little evidence that this association is causal.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Ahmadi Prayono ◽  
Siti Rahmi ◽  
Riski Sovayunanto

Kepribadian memberikan pengaruh yang unik terhadap pencapaian prestasi belajar siswa. Penelitian  ini  bertujuan  untuk  mengetahui  pengaruh  big  five  personality  terhadap prestasi belajar siswa SMP Negeri 10 Tarakan.  Jenis penelitian ini adalah kuantitatif, dengan pendekatan survey. Populasi penelitian sebanyak 246 siswa dan sampel 25 siswa kelas VIII dan 25 siswa kelas IX SMP Negeri 10  Tarakan. Analisis data menggunakan statistik  deskriptif  inferensial  dengan  bantuan  SPSS  24  for  windows.  Berdasarkan  hasil analisis regresi uji t, dimana nilai thitung keseluruhan variabel independen lebih kecil dari nilai ttabel (2,015) dan nilai signifikansi seluruh variabel independen lebih besar dari (0,05). Maka tidak ada pengaruh openness to experience, conscientiousness, extraversion, agreeableness dan neuroticism yang signifikan pada prestasi belajar siswa SMP Negeri 10 Tarakan. Penelitian   ini   dapat   dijadikan   sebagai   rujukan penelitian yang lebih komprehensif khususnya yang berhubungan dengan faktor   big  five personality   dengan  prestasi belajar sehingga memberikan kontribusi yang lebih luas pada kemajuan dunia pendidikan.


2019 ◽  
Vol 4 (2) ◽  
pp. 193-206
Author(s):  
Refmona Alfionita

Facebook telah menjadi fonemona dalam kehidupan sehari-hari masyarakat termasuk di IAIN Imam BonjolPadang. Melalui facebook dapat melihat kepribadian orang, salah satunya dengan menggunakan teori big fivepersonality. Studi ini mengkaji, apa yang melatar belakang dosen IAIN Imam bonjol Padang menggunakanfacebook dan bagaimana kepribadian yang ditampilkan dosen IAIN Imam Bonjol Padang melalui updatestatus, uploud foto dan komentar di facebook. Hasil studi ini mengungkapkan bahwa yang melatar belakangidosen IAIN Imam Bonjol Padang menggunakan facebook yaitu teman-teman dan kemajuan teknologi yangsemakin berkembang, keuntungan dari penggunaan facebook bagi dosen IAIN Imam Bonjol Padang sebagaiberbagi ilmu pengetahuan, menemukan teman yang sudah lama tidak bertemu, mempererat tali silaturahmidan dapat menemukan pasangan hidup (jodoh). Gambaran kepribadian dosen IAIN Imam Bonjol Padangyang terlihat dari teori big five personality seperti extraversion, conscienntiousness, openness to experience dantemuan baru dalam studi ini mengenai keagamaan.


Author(s):  
Lutz Goetzman ◽  
Karin Moser ◽  
Esther Vetsch ◽  
Erhard Grieder ◽  
Richard Klaghofer ◽  
...  

The aim of the present study was to investigate the interplay between personality factors and metaphorical schemas. The “Big Five” personality factors of 20 patients after lung transplantation were examined with the NEO-FFI. Patients were questioned about their social network , and self- and body-image. The interviews were assessed with metaphor analysis. Significant positive correlations were found between “extraversion” and metaphors for acoustics, play/sport and economy, furthermore between “openness to experience” and metaphors for acoustics, container, battle, illness. A positive correlation was also found between “openness to experience” and metaphor frequency. Significant negative correlations were found between “conscientiousness” and metaphors for illness. The results indicate that personality factors may correspond with certain implicit metaphorical schemas.


2019 ◽  
Author(s):  
Hayley Jach ◽  
Luke Smillie

The present study investigated whether ambiguity tolerance relates to personality traits that are theoretically grounded in fear (neuroticism) or attraction (openness to experience; extraversion) for the unknown. Our hypotheses were supported for self-report measures (and openness to experience predicted ambiguity tolerance controlling for intelligence), but behavioral choice measures of ambiguity tolerance demonstrated poor reliability and were unrelated to self-reported ambiguity tolerance and basic personality traits. An exploratory network analysis revealed that ambiguity tolerance was more strongly related to the intellectual curiosity (vs. aesthetic appreciation) facet of openness to experience, and the assertiveness (vs. energy or sociability) facet of extraversion. Our findings reinforce the fragmented literature in this area, and support predictions derived from psychological entropy theories of personality.


2020 ◽  
Vol 2 (1) ◽  
pp. 381-395
Author(s):  
Hanrezi Dhania Hasnin

Penelitian ini menguji pengaruh dimensi kepribadian, letak kendali perilaku dan motivasi terhadap otonomi remaja dalam memilih perguruan tinggi. Responden terdiri dari 222 remaja, berusia antara 16 hingga 20 tahun, telah lulus dari sekolah menengah umum, telah memilih perguruan tinggi yang ingin dimasuki dan sedang mengikuti bimbingan belajar sebagai persiapan ujian masuk perguruan tinggi. Data yang dikumpulkan berasal dari kuesioner The Big Five Personality Traits, Levenson’s IPC Locus of Control, motivasi dan otonomi perilaku yang diadaptasi untuk kepentingan penelitian ini. Hasil analisis regresi berganda menunjukkan bahwa beberapa dimensi dari kepribadian, letak kendali perilaku dan motivasi berpengaruh terhadap otonomi remaja dari pengaruh ayah, ibu, atau keduanya dalam memilih perguruan tinggi. Lebih lanjut, hasil-hasil analisis menunjukkan bahwa: (1) chance dan motivasi dorongan orang lain berpengaruh negatif, sedangkan motivasi karir berpengaruh positif terhadap otonomi remaja dari pengaruh ayah dalam memilih perguruan tinggi. (2) tidak ada pengaruh dari semua dimensi kepribadian, letak kendali perilaku, dan motivasi terhadap otonomi remaja dari pengaruh ibu. (3) chance berpengaruh negatif terhadap otonomi remaja dari pengaruh orangtua.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cong Doanh Duong

PurposeThis study examines the roles of Big Five personality traits, including conscientiousness, agreeableness, extraversion, neuroticism and openness to experience, in shaping green consumption behavior, as well as bridging the attitude-intention-behavior gap in environmentally friendly consumption and testing the gender differences between these associations.Design/methodology/approachA dataset of 611 consumers was collected by means of mall-intercept surveys in major Vietnamese cities. Structural equation modeling (SEM) via AMOS 24.0 was employed to test the proposed conceptual framework and hypotheses, while the PROCESS approach was utilized to estimate mediation standardized regression coefficients.FindingsThe study revealed that in addition to extraversion, other personality traits (agreeableness, conscientiousness, openness to experience and neuroticism) were strongly associated with green consumption. Moreover, attitude towards green products and intention to buy environmentally friendly products were determined to have key roles in explaining consumers' pro-environmental behavior. There was also a notable difference in the impact of personality traits on men's and women's green consumption.Practical implicationsThis study provides useful recommendations for administrational practices seeking to understand consumer behavior, build appropriate marketing and communication campaigns and attract customers to buy environmentally friendly products.Originality/valueThis study makes efforts to resolve the attitude-intention-behavior gap, a recurring theme in the green consumption literature, as well as illustrates the significance of Big Five personality traits in explaining attitude, intention and behavior when purchasing green products. This research also demonstrates that Big Five personality traits have significantly different effects on green consumption attitudes and intention to carry out pro-behavioral consumption.


2019 ◽  
Vol 4 (1) ◽  
pp. 38
Author(s):  
Gine Das Prena ◽  
Ayu Evitasari

Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh External Locus of Control Terhadap Kinerja Auditor: Studi pada Kantor Akuntan Publik se-Provinsi Bali. Penelitian ini bertujuan untuk menganalisis dampak keberadaan external locus of control dan Budaya Tri Hita Karana sebagai variabel moderasi terhadap kinerja auditor. Populasi dari penelitian ini adalah auditor yang tergabung dalam kantor akuntan publik di seluruh provinsi Bali. Pemilihan sampel yang dipergunakan dalam penelitian ini adalah purposive sampling dengan memilih kriteria auditor yang memiliki pengalaman kerja lebih dari satu tahun. Data bagi penelitian ini didapat dengan cara menyebarkan quisioner dan pengukuran hipotesis dilakukan dengan mempergunakan t test dan F test. Teknis analisis data yang dipergunakan adalah MRA (moderated regression analysis). Hasil penelitian mengungkap bahwa external locus of control memiliki dampak signifikan pada kinerja auditor. Disisi lain terungkap bahwa external locus of control memiliki pengaruh terhadap kinerja auditor ketika dimoderasi dengan keberadaan budaya tri hita karana (studi pada kantor akuntan publik se-provinsi Bali) Kata kunci: External locus of control, budaya Tri Hita Karana, kinerja auditor


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