Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional  sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan.

This research aims at analyze the effect of fraud risk assessment, auditor’s experience and personality type on auditor’s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor’s ability to detect fraud. Auditor’s experience and personality type was not significantly influenced on auditor’s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior’s experience toward auditor’s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor’s ability to detect fraud.