Abstract
This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.
Highlights
Personal factors, such as personality type and audit experience, are thought to influence auditors' professional skepticism (Aminudin et al, 2016)
Individuals with the characteristic of agreeableness are individuals who have a high sense of empathy for others, and who can feel other people's emotions regarding other problems so they have no relationship to professional skepticism
This indicates that students with a high level of anticipatory socialization will have a good understanding of what the rules stipulate to be allowed and disallowed by their profession, and they will have an understanding of what can violate their professional code of ethics (Willie, 2020)
Summary
Personal factors, such as personality type and audit experience, are thought to influence auditors' professional skepticism (Aminudin et al, 2016). Certain personalities that auditors have can influence the degree (low or high level) of professional skepticism (Larimbi et al, 2017). Personality is an important factor in the research. Professional skepticism is considered an important component in auditing financial statements (Alnafisah, 2019). Accounting Standards in Indonesia, as well as internationally, emphasize the importance of professional skepticism and define it as an attitude that is often questioning and becomes alert to conditions that may indicate possible errors due to fraud, and which makes a critical assessment of audit evidence (AAIPI, 2013). There have been cases in Indonesia, namely Kimia Farma and several banks
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