THE INFLUENCE OF WORKLOAD, AUDIT EXPERIENCE, TYPE OF PERSONALITY ON PROFESSIONAL SKEPTICISM AND AUDITORS' ABILITY TO DETECT FRAUD

MUDKHAL, SIDIK (2014) THE INFLUENCE OF WORKLOAD, AUDIT EXPERIENCE, TYPE OF PERSONALITY ON PROFESSIONAL SKEPTICISM AND AUDITORS' ABILITY TO DETECT FRAUD. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study was aimed to examine the effect of workload, audit experience and types of personality to professional skepticism and fraud detection ability of external auditors. The Hurtt, Eining, and Plumlee Model (HEP Model) is used to classify auditors as either high or low skeptics. Myers Briggs Type Indicator (MBTI) is used to classify auditors as ST (Sensing-Thinking) and NT (Intuitive- Thinking) personality or others. Respondent of this study was obtained from 87 auditors who work in BPKP (BadanPengawasKeuangandan Pembangunan) West Sumatera. Data analysis for hypothesis test was done with Partial Least Square (PLS). This research indicates that auditors with higher workload are less skeptical and will not increase his/her detection ability when confronted with fraud symptoms. Auditors with more experience are more skeptical and will increase his/her detection ability when confronted with fraud symptoms. Auditors with higher skepticism will increase his/her detection ability when confronted with fraud symptoms. This research also indicates that auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality are more skeptical than other types but have no difference increasing detection ability when confronted with fraud symptoms with other types. Keywords: workload, audit experience, types of personality, professional skepticism, and fraud detection ability.

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