Integrative Business and Economics (2013)

Iswari, Tabita Indah Integrative Business and Economics (2013). [Research]

Text (Research) IBE2 2013.pdf Restricted to Repository staff only Download (1MB)

Abstract

Professionalism is crucial in the audit fieldwork. Public accountants have a role as a member of an 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 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 questionnaires. One hundred thirty seven questionnaires were returned. The result of research showed that personality type and gender significantly affect the effect of organizational-professional conflict toward professional judgment. However, locus of control didn't significantly affect the effect of organizational-professional conflict toward professional judgment.

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