Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role?
DOI:
https://doi.org/10.33603/jka.v6i2.5997Abstrak
Abstract
Auditors must use their professional judgment to determine matters related to the conducted audit, in both financial audits, performance audits, and audits with specific purposes according to the audit standard. The purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using purposive sampling to give a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits, namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.
Keywords:Â Audit judgment; Auditor personality; and Obedience pressure.
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