EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY

Lufi Yuwana Mursita, Nurul Mustafida, Rizki Rachmadia

Abstract


Abstract

This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.

 Keywords: ego depletion, judgment and decision-making (JDM) quality, industry-specific experience, sleep quality, interpersonal conflict

 

Abstrak 

Penelitian ini bertujuan untuk menguji determinan dari terjadinya ego depletion dan pengaruhnya terhadap kualitas judgment and decision-making (JDM). Auditor merupakan salah satu profesi yang rentan terhadap ego depletion, yakni kondisi sementara kekurangan sumber daya kognitif untuk pengendalian diri yang disebabkan oleh kelelahan secara fisik dan psikologis. Data dikumpulkan melalui survei daring kepada 121 auditor di Indonesia dengan convenience sampling. Hasil menunjukkan bahwa konflik interpersonal berpengaruh positif terhadap ego depletion. Sejalan dengan teori ego depletion, hasil mendukung penelitian terdahulu bahwa ego depletion berpengaruh negatif terhadap kualitas JDM. Menariknya, penelitian ini juga menemukan bahwa pengalaman spesifik industri menurunkan pengaruh ego depletion pada kualitas JDM. Secara umum, disimpulkan bahwa masalah psikologis lebih berpengaruh pada sumber daya kognitif auditor dibanding masalah fisiknya, yang kemudian dapat berdampak pada performa dalam menghasilkan penilaian dan keputusan.


Kata kunci: ego depletion, kualitas judgment and decision-making (JDM), pengalaman spesifik industri, kualitas tidur, konflik interpersonal


Keywords


ego depletion; judgment and decision-making (JDM) quality; industry-specific experience; sleep quality; interpersonal conflict; ego depletion; kualitas judgment and decision-making (JDM); pengalaman spesifik industri; kualitas tidur; konflik interpersonal

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