INFLUENCE OF LOCUS OF CONTROL AND GENDER ON PROFESSIONAL JUDGMENT

Purpose of this study: This study aims to prove the influence of locus of control (LoC) and gender on professional judgment. Methodology: The population was professional accountants in Padang, represented by public accountants and accounting lecturers. The sampling technique used was the purposive sampling method. Totally, 69 respondents were selected as a sample in this study. The research data was obtained through questionnaires. Data were analyzed using the independent t-test. Main Findings: The results of this study are: (1) There is no difference between male accountants and female accountants in giving judgments; (2) The second hypothesis (H2) cannot be concluded, because of the great differences in sizes between both the groups; (3) There is no difference among male accountants with internal and external LoC, and female accountants with internal LoC in giving judgments. Application/Implication: The results are interesting since all the hypotheses were rejected. These findings implied that LoC and gender do not influence professional judgment because accountants have a code of ethics that guides them in making judgments. It suggests for further researches to add other variables such as culture or religiosity