The Effect of Core Self Evaluations and Machiavellian Personality Traits on Auditor Performance
DOI:
https://doi.org/10.36636/dialektika.v4i2.346Keywords:
Core Self Evaluations, Machiavellian, Auditor PerformanceAbstract
Auditor performance is an audit task that is finished by the auditor at a certain time and measured by audit quality, total task that auditor had finished, and the timeliness planned. Auditor at Purwanto, Sungkoro & Surja Public Accountant Firm did a negligence in giving an opinion for PT Indosat Tbk. They gave an opinion without enough accurate evidence. It means that the auditor performance still being an important issue in Indonesia. Core self evaluations and machiavellian are two personality that can predict the individual performance. Core self evaluations consist of four aspects which is locus of control, emotional stability, self-esteem, and self-efficacy. All of that personality can predict the individual behavior at workplace including individual performance. This research implemented in public accountant firm at Bali Province. Data collected by spreading the questionnaires to the respondents. The respondents are auditor who already worked equal or more than one year. The data was analyzed using multiple linear regression analysis. The result showed that locus of control, emotional stability, and self-esteem had a positive and significance influence on auditor performance. On the other hand, self-efficacy and Machiavellian had a positive but not significance influence on auditor performance.
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