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The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud

Accounting Analysis Journal · Vol. 6 No. 1 (2017) · pp. 73–80

DOI
10.15294/aaj.v6i1.12007
ISSN
2502-6216, 2252-6765
Published
2017-03-14
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa terhadap kemampuan pemeriksa mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh pemeriksa yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Tengah dan Perwakilan Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling dan diperoleh sampel sejumlah 68 pemeriksa. Metode analisis data yang digunakan adalah analisis regresi berganda dengan alat analisis IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara simultan pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa berpengaruh secara signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Secara parsial pengalaman berpengaruh positif signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Sementara pelatihan, tipe kepribadian, dan beban kerja tidak berpengaruh secara signifikan terhadap kemampuan pemeriksa dalam mendeteksi kecurangan. Kata kunci: Pengalaman, Pelatihan, Tipe Kepribadian, Beban Kerja, Kemampuan Mendeteksi Kecurangan Abstract This study was aimed to analyze the influence of auditor’s experience, training, types of personality, and auditor’s workload on the ability to detect fraud. The research population is all of auditors who work at the Audit Board Central Java Representative and Special Region of Yogyakarta Representative. The sampling technique that used in this study is convenience sampling and obtained 68 auditors as sample. Data analysis method that used is multiple regression analysis with software IBM Statistical Package for the Social Sciences (SPSS) 21. The results of this study indicated that simultaneously auditor’s experiences, training, types of personality, and auditor’s workload affect the auditor’s ability in detecting fraud. Partially, auditor’s experience significantly give positive influence on the auditor’s ability to detect fraud. While training, types of personality, and auditor’s workload is not significantly affect the ability of auditors in detecting fraud. Keywords: Auditor’s Experience, Training, Types of Personality, Auditor’s Workload, Auditor’s Ability to Detect Fraud

Collaboration network of the authors

33 authors · 79 co-authorship links

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  • Muhammadiyah University of Surakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Retnoningrum HidayahAffiliation unknown3
Sukirman SukirmanMuhammadiyah University of Surakarta2
Trisni SuryariniAffiliation unknown2
Anwar ZahidAffiliation unknown2
Ramadhani Nurul AisyahAffiliation unknown1
Fransiska Desi PrimastutiAffiliation unknown1
Sandy AlfiantoAffiliation unknown1
Aliati MukaromahAffiliation unknown1
Arma Kharisma ArditiyanAffiliation unknown1
Mohamad Rizal AminudinAffiliation unknown1
Retno WulandariAffiliation unknown1
Kristi Kemala PutriAffiliation unknown1
Muhammad Ihda Ainun NajibAffiliation unknown1
Asa Septa NugrahaAffiliation unknown1
Dimas Dwi OktaviantoAffiliation unknown1
Yulia WijayantiAffiliation unknown1
Aliffa Nurul QomariAffiliation unknown1
Siti MunifahAffiliation unknown1
Mutia Femila SrikandhiAffiliation unknown1
Agung WicaksonoAffiliation unknown1
M AkmalAffiliation unknown1
Indah Fajarini Sri WahyuningrumAffiliation unknown1
Linda AgustinaAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Saripah SaripahAffiliation unknown1
Ima Nur KayatiAffiliation unknown1
Monita Bayu IslamiatunAffiliation unknown1
Indira JanuartiAffiliation unknown1
Siti Nurul FaizahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud</dc:title>
	<dc:creator>Munajat, Sakinatul</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:description xml:lang="en-US">Abstrak 
Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa terhadap kemampuan pemeriksa mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh pemeriksa yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Tengah dan Perwakilan Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling dan diperoleh sampel sejumlah 68 pemeriksa. Metode analisis data yang digunakan adalah analisis regresi berganda dengan alat analisis IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara simultan pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa berpengaruh secara signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Secara parsial pengalaman berpengaruh positif signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Sementara pelatihan, tipe kepribadian, dan beban kerja tidak berpengaruh secara signifikan terhadap kemampuan pemeriksa dalam mendeteksi kecurangan.
&amp;nbsp;
Kata kunci : Pengalaman, Pelatihan, Tipe Kepribadian, Beban Kerja, Kemampuan Mendeteksi Kecurangan
Abstract
This study was aimed to analyze the influence of auditor’s experience, training, types of personality, and auditor’s workload on the ability to detect fraud. The research population is all of auditors who work at the Audit Board Central Java Representative and Special Region of Yogyakarta Representative. The sampling technique that used in this study is convenience sampling and obtained 68 auditors as sample. Data analysis method that used is multiple regression analysis with software IBM Statistical Package for the Social Sciences (SPSS) 21. The results of this study indicated that simultaneously auditor’s experiences, training, types of personality, and auditor’s workload affect the auditor’s ability in detecting fraud. Partially, auditor’s experience significantly give positive influence on the auditor’s ability to detect fraud. While training, types of personality, and auditor’s workload is not significantly affect the ability of auditors in detecting fraud.
&amp;nbsp;
Keywords: Auditor’s Experience, Training, Types of Personality, Auditor’s Workload, Auditor’s Ability to Detect Fraud</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2017-03-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/12007</dc:identifier>
	<dc:identifier>10.15294/aaj.v6i1.12007</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 6 No 1 (2017): March 2017; 73-80</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v6i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/12007/9443</dc:relation>
</oai_dc:dc>