The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism
Peranan Pengantara Kemerdekaan dalam Hubungan antara Kesaksian, Keterbukaan dan Skeptisisme Profesional Juruaudit

Faculty of Business
President University
Jl. Ki Hajar Dewantara, Kota Jababeka
Cikarang Baru, Bekasi 17550, INDONESIA.

febrinay24@gmail.com

Faculty of Business
President University
Jl. Ki Hajar Dewantara, Kota Jababeka
Cikarang Baru, Bekasi 17550, INDONESIA.

a.inayustina@gmail.com

Faculty of Economy
45 Islamic University
Jalan Cut Meutia No. 83, Margahayu
Bekasi 17113, INDONESIA.

hadimahmudah@gmail.com

Abstract

Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness and openness to the experience of professional skepticism with independence as a mediating variable. The method used was a survey in a public accounting firm. All hypotheses in this research were supported. Both personalities of conscientiousness and openness to experience have a positive influence on professional skepticism. Thus, auditor independence positively relates to professional skepticism. The results demonstrated that auditor independence partially mediates the relationships of conscientiousness and openness to the experience of professional skepticism. The findings reveal that both personalities stimulate auditor independence, which lead to enhance professional skepticism.

Keywords

auditor independence; Conscientiousness; openness to experience; professional skepticism
https://doi.org/10.17576/pengurusan-2021-61-10

Citation

Yahya, F., Yustina, A. I., & Mahmudah, H. (2021). The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism. Jurnal Pengurusan, 61, 121–131. https://doi.org/10.17576/pengurusan-2021-61-10

@article{yahya2021mediating,
  title={The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism},
  author={Yahya, Febrina and Yustina, Andi Ina and Mahmudah, Hadi},
  journal={Jurnal Pengurusan},
 

volume={61},
  number={},
  pages={121—131},
  year={2021},
  doi={https://doi.org/10.17576/pengurusan-2021-61-10},
  publisher={Penerbit UKM},
}

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61 (2021) 121 – 131

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