/jurnalpengurusan Sat, 08 Oct 2022 21:43:38 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/an-assessment-of-the-reliability-and-validity-of-job-performance-measurement/?utm_source=rss&utm_medium=rss&utm_campaign=an-assessment-of-the-reliability-and-validity-of-job-performance-measurement Sat, 08 Oct 2022 15:30:05 +0000 /jurnalpengurusan/?post_type=article&p=3031 This study examines the psychometric properties of the job performance construct by espousing task performance and organizational citizenship behavior (OCB) items. The latter comprises of sportsmanship, civic virtue, courtesy, altruism, conscientiousness, and innovative behavior. An a priori proposition is made that the job performance measurement could be explained by two factors: task performance and OCB. The findings support the hypothesis that job performance can be measured by the two hypothesized factors. However, four factors of OCB, i.e. civic virtue, sportsmanship, conscientiousness, and courtesy, load on the task performance factor, while altruism and innovative behavior load on the OCB construct. The results provide evidence of construct reliability and validity of the job performance items, indicating that the instrument is suitable for Malaysian studies. Implications of the findings and recommendations are also discussed.

]]> /jurnalpengurusan/article/the-mediating-role-of-independence-in-the-relationship-between-auditors-conscientiousness-openness-and-professional-skepticism/?utm_source=rss&utm_medium=rss&utm_campaign=the-mediating-role-of-independence-in-the-relationship-between-auditors-conscientiousness-openness-and-professional-skepticism Sat, 08 Oct 2022 07:41:24 +0000 /jurnalpengurusan/?post_type=article&p=2208 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.

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