The Development Of Professional Judgment Research

The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful by an independent third-party can assist the company in its operations. purpose of this research see development decision-making (JDM) Indonesia benefits improving auditor judgment, especially auditors Indonesian supreme audit institution environment. This thinking based on that (1) there has been a shift JDM from normative model cognitive process (2) human cognition limited, so strategy needed humans making judgments. study guides designing effective empirical using conceptual framework. framework adopted helps improve understanding appraisal performance providing practical suggestion through strategy. result personality factor one factors influence assessment. Certain behaviors are more likely occur if associated with high expectations motivational reinforcement. Motivation linearly related individual expectations. Future researchers expected determine which type character should be displayed higher. When know characters stand out performance, reinforcement for whole will effective. Individual motivation cause better because urge direct maximum skills get best work results.