PENGARUH TIPE KEPRIBADIAN AUDITOR DAN PENGETAHUAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG)

Azzahra Aulia Putri (Universitas Pendidikan Indonesia)
Hanifa Zulhaimi (Universitas Pendidikan Indonesia)

Jurnal Riset Akuntansi dan Keuangan
Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]

This study aims to determine the effect of auditor personalitytype and information technology knowledge on frauddetection. The research method used is associative clauseand obtained by distributing questionnaires. The populationin this study are Auditors who work at the Public AccountingFirm in Bandung. Based on Pusat Pembinaan ProfesiKeuangan (PPPK) as of Januari 23, 2023 there are 24 PublicAccounting Firm registered and still active in Bandung withconvenient samping techniques resulting in total of 14 PublicAccounting Firm were obtained with 41 respondents as theresearch sample. Hypothesis testing in this study usesmultiple linear regression analysis with SPSS 29 softwaretools. According to hypothesis testing result show thatauditor personality type has no effect on fraud detection,while information technology knowledge has a positive effecton fraud detection. This study has limitations, namely byusing two independent variables where there are othervariables that are considered to have a greater effect, as wellas a limited research sample with the majority ofrespondents being junior auditors.