THE INFLUENCE OF INDEPENDENCE, AUDIT EXPERIENCE, TYPES OF PERSONALITY TO PROFESSIONAL SKEPTICISM AND FRAUD DETECTION ABILITY OF AUDITORS (Empirical Study at Accounting Public Office in Big Four Indonesian)

VILLA AULIA

Abstract


This study was aimed to examine the influence of independence, audit experience, types
of personality to professional skepticism and fraud detection ability of external
auditors. The Hurtt, Eining, dan Plumlee model (2010) is used to classify auditors as
either high or low skepticism. Myers Briggs Type Indicator (MBTI) is used for classify
auditors as type of personality ST (Sensing-Thinking) and NT (Intuitive-Thinking) or
other. Ability to detection fraud is measured by fraud symptoms from Fullerton and
Durtschi (2004). Respondent of this study was collected through questionnaires
distributed to 120 auditors who work at Accounting Public Office in Big Four
Indonesian. Data were collected using convenience sampling technique. The tool used
to analyze for hypothesis is Partial Least Square (PLS) with the SmartPLS application.
The results of this study give evidence that independence and types of personality have
effect toward professional skepticism; didn’t find effect of audit experience toward
professional skepticism; audit experience and professional skepticism have effect
toward fraud detection ability of auditors; didn’t find effect of independence and types
of personality toward fraud detection ability of auditor. The value of adjusted R square
for fraud detection ability of auditors is 10,6% and professional skepticism is 72%.


Keywords: Independence, Audit Experience, Types of Personality, Professional
Skepticism and Fraud Detection Ability of Auditor.


Full Text:

PDF

Refbacks

  • There are currently no refbacks.