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Dewi Sarifah Tullah
Master of Accounting Program, Faculty of Postgraduate Program, Intsitut Bisnis dan Informatika Kesatuan, Bogor
Economics, Econometrics & Finance

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How Big Five Personality Shapes Fraud Detection Through Audit Technology Adoption Dewi Sarifah Tullah; Wiwit Apit Sulistyowati; Elis Mediawati; Yohani; Jan Febrian
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3814

Abstract

This study analyzes how technology audit mediates the Big Five personality traits and condition detection in auditors at the Indonesian State Audit Board. Using technology audit, openness, conscientiousness, extroversion, destructiveness, and emotional stability indirectly influence condition detection, according to Attribution Theory. Partial Least Squares Structural Equation Modeling (PLS) was used to assess questionnaires from auditors at the central and representative BPK RI in Indonesia. The results indicate that technology audit significantly mediates the relationship between openness, conscientiousness, and agreeableness with condition detection, while the mediating effects for extroversion and emotional stability are insignificant. These findings indicate that task-oriented and cooperative personalities are more conducive to the implementation of technology audit and the effectiveness of condition detection in government environmental audits.
Co-Authors Elis Mediawati Jan Febrian Wiwit Apit Sulistyowati Yohani