Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Skeptisme Profesional Dan...

Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Skeptisme Profesional Dan Kemampuan Auditor Dalam Mendeteksi Kecurangan Penulis Hafifah Nasution, Fitriany Periode 2012 Volume 15 Kata Kunci workload, audit experience, types of personality, professional skepticism, and fraud detection ability Kategori Jurnal dan Prosiding SNA Simposium Nasional Akuntansi File Tersedia di PDEB 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 (IntuitiveThinking) personality or others. Respondent of this study was obtained from 87 auditors who work in Accounting Public Office in Jakarta. cari All Categorie Jurnal & Prosiding Economics, Business and Accounting Review Economic and Finance in Indonesia International Conference on Business and Management Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ekonomi dan Pembangunan Home Jurnal & Prosiding Data Ekonomi Data Bisnis Data Lainnya Kontak Help Pencarian Spesifik

Upload
cloveristic
Category

Documents
view
50
download
10

Embed Size (px):

description

bbn

Transcript of Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Skeptisme Profesional Dan...

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.

cari

AllCategories

Jurnal&Prosiding

Economics,BusinessandAccountingReviewEconomicandFinanceinIndonesiaInternationalConferenceonBusinessandManagementResearchJurnalAkuntansidanKeuanganIndonesiaJurnalEkonomidanPembangunan

Home Jurnal&Prosiding DataEkonomi DataBisnis DataLainnya Kontak Help

PencarianSpesifik
6/16/2015 PengaruhBebanKerja,PengalamanAuditDanTipeKepribadianTerhadapSkeptismeProfesionalDanKemampuanAuditorDalamMendeteksiKecuran

http://pdeb.fe.ui.ac.id/?p=6603 2/3

Home PencarianSpesifik Kontak TentangKami

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

2015PusatDataEkonomi&Bisnis ResponsiveThemepoweredbyWordPress