The effects of job cognition and personality type on auditor judgment

Despite the fact that much research on factors influencing auditor judgment has been carried out, job  cognition and personality type have received little attention from behavioral researches. This study aims to investigate empirical evidence of the effect of job cognition and personality type on auditor judgment. Mail questionnaires were used to collect data from auditors working at public accounting firms in Jakarta and Surabaya.The multiple regression analysis conducted to test the research hypotheses shows that personality type significantly influences auditor judgment. However, the research does not find any empirical evidence that job cognition has a significant effect on auditor judgment.

The effects of job cognition and personality type on auditor judgment

Despite the fact that much research on factors influencing auditor judgment has been carried out, job  cognition and personality type have received little attention from behavioral researches. This study aims to investigate empirical evidence of the effect of job cognition and personality type on auditor judgment. Mail questionnaires were used to collect data from auditors working at public accounting firms in Jakarta and Surabaya.The multiple regression analysis conducted to test the research hypotheses shows that personality type significantly influences auditor judgment. However, the research does not find any empirical evidence that job cognition has a significant effect on auditor judgment.

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself

Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel   MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Exce

Effects of Organizational–Professional Conflict and Auditor Burnout on Dysfunctional Audit Behaviour

Auditors are expected to provide a good quality in auditing performance. However, in practice, some conditions may impair the auditors’ professional behaviour. The conflict between professional and organizational values that may occur during the auditing process may become a dilemma for the auditor as a professional. This condition eventually can make the auditor to have a dysfunctional behaviour in performing audit. Some studies showed that the phenomenon of dysfunctional audit behaviour is also correlated to the job burnout the auditor experiences in performing the audit fieldwork. This study, in turn, examined the effects of organizational – professional conflict (OPC) and auditor burnout on dysfunctional audit behaviour. It was hypothesized that both OPC and auditor burnout have the positive effects on dysfunctional audit behaviour. Data collection in this study was performed by distributing the questionnaires through the survey method sent to the respondents, i.e. 79 auditors working in public accounting firm using the convenience sampling technique. The results of this study indicated that job burnout, as hypothesized, had positive effect on dysfunctional audit behaviour; while the OPC had no effect on dysfunctional audit behaviour

Integrative Business and Economics

The Effect of Organizational-Professional Conflict towards Professional Judgement by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variable

PENGARUH ORGANIZATIONAL-PROFESSIONAL CONFLICT TERHADAP PROFESSIONAL JUDGMENT AKUNTAN PUBLIK DENGAN TIPE KEPRIBADIAN, GENDER, DAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI

Professionalism is something that is crucial in the audit fieldwork conducted a public accountant. Public accountants have a role as a member of a organization (public accounting firm) and professional organization, prone to experience a conflict between values and professional organizations. On the other hand, as an individual, an auditor has behavioral sides that would affect professional judgment made while engaged in conflict situations. This research was aimed to examine and to obtain empirical evident on effects of organizational-professional conflict toward professional judgment taken by auditor by using personality type, gender, and locus of control as moderating variable. This research was carried out at the Public Accountant Offices at Jakarta, Semarang, and Yogyakarta. The sampling was conducted by convenience sampling technique. Collecting data was conducted by questionnaire distributed as much 190, however only 137 questionnaires replayed. Data analysis used regression linear method by splitting respondent by sub sample. The result of research showed that personality type and gender significantly affect professional judgment, but locus of control didn�t significantly affect professional judgment