AUDIT QUALITY: PERCEPTIONAL PERSONALITY AUDITOR WITH ORGANISATIONAL SUPPORT?

Abstract

The auditor's demeanour can impact his approach to the audit process and his inquisitiveness regarding fraud detection. The objective of this study is to examine the impact of auditor personality type on the quality of audits while considering organisational support as a moderating factor. The significance of audit quality lies in its role in guaranteeing the dependability of a company's financial accounts, particularly during times of economic unpredictability. The performance of auditors in carrying out their duties, such as identifying instances of fraud and abnormalities in financial records, can be influenced by their individual personalities. This study employed survey methodologies and gathered primary data by means of questionnaires issued to auditors from the West Sumatra Representative Badan Pemeriksaan Keuangan (BPK). The population under investigation consists of 128 auditors employed by the West Sumatra Representative BPK. The sample technique employed in this investigation was saturated sampling. The data analysis methodology employed in this work utilises the Smart PLS software to assess validity, reliability, and hypothesis testing. Utilising Google Forms for data collection. The findings of the research on extroversion and openness to experience personality traits did not yield a substantial impact on the quality of audits. Personality traits such as agreeableness, neuroticism, and conscientiousness have a notable impact on the quality of audits. Organisational support has a limited impact on the quality of audits for individuals with extroverted, neurotic, and conscientious personality traits. Organisational support has a negative but negligible impact on the personality traits of agreeableness and openness to experience, in relation to audit quality. Suggestions for practical and policy implications in this study on the recruiting and selection process may involve the use of auditor personality assessments and the prioritisation of auditors with strong interpersonal skills. To enhance organisational support for auditors during physical checks, field confirmation, and compliance with audit recommendations, it is recommended to establish and enforce policies that are frequently reviewed and measured.