TIPE KEPRIBADIAN, PENERIMAAN PERILAKU DISFUNGSIONAL DAN KEPUTUSAN AUDIT
Journal Title: Jurnal Economia - Year 2017, Vol 13, Issue 1
Abstract
Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java, with 63respondents from the auditor on Public Accounting Firm city of Semarang and Solo. The sampling technique used purposive sampling. The results showed that the decision establishes audit risk, the number of auditors with the personality type B is more than that type A. Meanwhile, in setting the audit decision is not at risk, personality type B more than that type A. The results of data processing reception dysfunctional behaviors provide results that auditors receive audit dysfunctional behaviors make decisions more risk than the auditor who refused dysfunctional behavior.
Authors and Affiliations
Ika Kristianti
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