Auditor Experience, Work Load, Personality Type, and Professional Auditor Skeptisism against Auditors Ability in Detecting Fraud
Author(s)
ARIFUDDIN , AINI INDRIJAWATI ,
Download Full PDF Pages: 132-142 | Views: 1077 | Downloads: 395 | DOI: 10.5281/zenodo.3490179
Abstract
This study aims to examine the effect of auditor experience, workload, personality type professional skepticism, on the auditor's ability to detect fraud. Respondents in this study were KAP auditors in the Jakarta, Surabaya and Makassar regions with purposive sampling techniques. The data collection method used in this study was by distributing questionnaires to the respondents. The data analysis method used is multiple linear regression analysis. This research is very useful for auditors to detect fraud. The results showed that audit experience variables, workload, and professional skepticism had a positive effect on the auditor's ability to detect fraud, while personality type variables did not influence the auditor's ability to detect fraud
Keywords
audit experience, workload, professional skepticism, auditor's ability to detect fraud
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