PENGARUH PENGALAMAN AUDIT, INDEPENDENSI, BEBAN KERJA, TIPE KEPRIBADIAN DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota pekanbaru, Padang dan Medan)

Abstract

This study examines the factors that influence of audit experience,
independence, workload, types of personality and professional skepticism auditor
to Fraud Detection Ability of Auditors at Accounting Public Office in Pekanbaru,
Padang and Medan. Respondents in this study is the auditor who works for the
public accounting firms in Pekanbaru, Padang and Medan. The data collection is
done by distributing questionnaires directly to the auditor about 136 copies and
only 90 were returned. The sampling method is by using purposive sampling,
while data processing using SPSS as software for data processing. Results of the
research show that audit experience, independence, workload, types of
personality and professional skepticism auditor have a significant effect on
changes in value of the Fraud Detection Ability of Auditors. The model
determination coefficient is 0.873. It means that 87.3% changes in the value of the
independent variable audit experience, independence, workload, type s of
personality and professional skepticism auditor affect the dependent variables the
auditor's ability to detect fraud. The remaining 12.7% changes in dependent
values are influenced by other variables not in the model. Partially the audit
experience, independence, workload, personality type and professional skepticism
of the auditor influence the auditor's ability to detect fraud.

Keywords : audit experience, independence, workload, types of personality,

professional skepticism auditor, Fraud Detection Ability of Auditor