The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud

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Published Mar 14, 2017
https://doi.org/10.15294/aaj.v6i1.12007
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Statistic
Vol 6 No 1 (2017): March 2017

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Sakinatul Munajat
Dhini Suryandari
Universitas Negeri Semarang

Abstract

Abstrak


Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa terhadap kemampuan pemeriksa mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh pemeriksa yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Tengah dan Perwakilan Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling dan diperoleh sampel sejumlah 68 pemeriksa. Metode analisis data yang digunakan adalah analisis regresi berganda dengan alat analisis IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara simultan pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa berpengaruh secara signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Secara parsial pengalaman berpengaruh positif signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Sementara pelatihan, tipe kepribadian, dan beban kerja tidak berpengaruh secara signifikan terhadap kemampuan pemeriksa dalam mendeteksi kecurangan.


 


Kata kunci : Pengalaman, Pelatihan, Tipe Kepribadian, Beban Kerja, Kemampuan Mendeteksi Kecurangan


Abstract


This study was aimed to analyze the influence of auditor’s experience, training, types of personality, and auditor’s workload on the ability to detect fraud. The research population is all of auditors who work at the Audit Board Central Java Representative and Special Region of Yogyakarta Representative. The sampling technique that used in this study is convenience sampling and obtained 68 auditors as sample. Data analysis method that used is multiple regression analysis with software IBM Statistical Package for the Social Sciences (SPSS) 21. The results of this study indicated that simultaneously auditor’s experiences, training, types of personality, and auditor’s workload affect the auditor’s ability in detecting fraud. Partially, auditor’s experience significantly give positive influence on the auditor’s ability to detect fraud. While training, types of personality, and auditor’s workload is not significantly affect the ability of auditors in detecting fraud.


 


Keywords: Auditor’s Experience, Training, Types of Personality, Auditor’s Workload, Auditor’s Ability to Detect Fraud

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How to Cite
Munajat, S., & Suryandari, D. (2017). The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud. Accounting Analysis Journal, 6(1), 73-80. https://doi.org/10.15294/aaj.v6i1.12007