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