Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Pada Kantor Akuntan Publik Kap Di Kota Pekanbaru)

Priscilia, Geby (2018) Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Pada Kantor Akuntan Publik Kap Di Kota Pekanbaru). Other thesis, Universitas Islam Riau.

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Abstract

The study aim to analyze the impact of workload, audit experience and personality type toward the ability to detect fraud of auditors (study of Office of Accountant Public in Pekanbaru City.. Research carried out on 7 KAP are located in the Pekanbaru City 2018. Sampel that serve as the respondent taken using purposive sampling method. Each sampel is represented by respondent who minimum 2 years’ experience. Questionnaries were distributed to 42 respondent, and succesfully reassemble with obtained from 35 respondent. Data were collected from 35 respondent further data were analyzed with SPSS version 21.0 using descriptive statistical analysis and multiple linear regresion. The results partially or simultaneously find that the variable workload affect of the ability to detect fraud of auditors while audit experience and personality type does not affect of the ability to detect fraud of auditors.

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