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6/16/2015 PengaruhBebanKerja,PengalamanAuditDanTipeKepribadianTerhadapSkeptismeProfesionalDanKemampuanAuditorDalamMendeteksiKecuran
http://pdeb.fe.ui.ac.id/?p=6603 1/3
PengaruhBebanKerja,PengalamanAuditDanTipeKepribadianTerhadapSkeptismeProfesionalDanKemampuanAuditorDalamMendeteksiKecurangan
Penulis HafifahNasution,Fitriany
Periode 2012
Volume 15
KataKunci
workload,auditexperience,typesofpersonality,professionalskepticism,andfrauddetectionability
Kategori JurnaldanProsidingSNASimposiumNasionalAkuntansi
File TersediadiPDEB
Thisstudywasaimedtoexaminetheeffectofworkload,auditexperienceandtypesofpersonalitytoprofessionalskepticismandfrauddetectionabilityofexternalauditors.TheHurtt,Eining,andPlumleeModel(HEPModel)isusedtoclassifyauditorsaseitherhighorlowskeptics.MyersBriggsTypeIndicator(MBTI)isusedtoclassifyauditorsasST(SensingThinking)andNT(IntuitiveThinking)personalityorothers.Respondentofthisstudywasobtainedfrom87auditorswhoworkinAccountingPublicOfficeinJakarta.
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Economics,BusinessandAccountingReviewEconomicandFinanceinIndonesiaInternationalConferenceonBusinessandManagementResearchJurnalAkuntansidanKeuanganIndonesiaJurnalEkonomidanPembangunan
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6/16/2015 PengaruhBebanKerja,PengalamanAuditDanTipeKepribadianTerhadapSkeptismeProfesionalDanKemampuanAuditorDalamMendeteksiKecuran
http://pdeb.fe.ui.ac.id/?p=6603 2/3
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DataanalysisforhypothesistestwasdonewithPartialLeastSquare(PLS).Thisresearchindicatesthatauditorswithhigherworkloadarelessskepticalandwillnotincreasehis/herdetectionabilitywhenconfrontedwithfraudsymptoms.Auditorswithmoreexperiencearemoreskepticalandwillincreasehis/herdetectionabilitywhenconfrontedwithfraudsymptoms.Auditorswithhigherskepticismwillincreasehis/herdetectionabilitywhenconfrontedwithfraudsymptoms.ThisresearchalsoindicatesthatauditorswithST(SensingThinking)andNT(IntuitiveThinking)typesofpersonalityaremoreskepticalthanothertypesbuthavenodifferenceincreasingdetectionabilitywhenconfrontedwithfraudsymptomswithothertypes.
IndonesiaJurnalKebijakanEkonomiJurnalManajemenIndonesiaJournalofPopulationManajemendanUsahawanTheSouthEastAsianJournalofManagementSimposiumNasionalAkuntansi
AksesCepatLaporanTahunanLaporanKeuanganAuditDataEkonomiIndonesiaManajemendanUsahawanSimposiumNasionalAkuntansiJurnalEkonomidanPembangunanIndonesia
6/16/2015 PengaruhBebanKerja,PengalamanAuditDanTipeKepribadianTerhadapSkeptismeProfesionalDanKemampuanAuditorDalamMendeteksiKecuran
http://pdeb.fe.ui.ac.id/?p=6603 3/3
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