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Yosita Indriyani, Yosita
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

Abstract

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.
Co-Authors Hafiez Sofyani Rudy Suryanto, Rudy