The Influence of Auditor Experience, Auditor Professionalism, and Personality Type on Auditor's Ability to Detect Fraud (Empirical Study on Public Accounting Firms in the DKI Jakarta Region)

Abstract

The purpose of this study was to test and analyze the effect of auditor experience, auditor professionalism, and auditor personality type on the auditor's ability to detect fraud. This research method uses quantitative methods with data obtained using survey research by distributing questionnaires directly and indirectly (gform) to auditors who work at public accounting firms in the DKI Jakarta area. The sampling technique used was purposive sampling technique and resulted in a sample of 108 respondents who met the research criteria. The analysis method used is the SEM (Structural Equation Modeling) method using the outer model and inner model measurement models. The results of this study indicate that: (1) auditor experience has a positive effect on the auditor's ability to detect fraud; (2) auditor professionalism has no effect on the auditor's ability to detect fraud; (3) auditor personality type has a positive effect on the auditor's ability to detect fraud.