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All Journal Economics and Business Journal
Suryanti Orcitia
Tadulako Universty, Indonesia
Economics, Econometrics & Finance

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Competence, Workload, Personality Type, and Auditors’ Fraud Detection Ability: Evidence From The BPK Representative Office of Central Sulawesi Province Suryanti Orcitia; Tenripada; Jamaluddin; I Putu Edi Darmawan
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.525

Abstract

The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Co-Authors I Putu Edi Darmawan Jamaluddin Tenripada