Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan

  • Avincennia Vindy Fitriana Universitas Bina Insani

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh faktor internal auditor terhadap kemampuannya dalam mendeteksi kecurangan. Faktor internal auditor yang diuji berupa moral reasoning, tipe kepribadian, pengalaman, dan sex (jenis kelamin). Sampel dari penelitian ini adalah auditor BPK RI perwakilan Provinsi D.I Yogyakarta dan auditor BPK RI perwakilan Jawa Tengah sebanyak 57 auditor. Pengujian hipotesis menggunakan analisis regresi linier berganda dan uji beda (independent sample t test). Hasil uji regresi linier berganda pada hipotesis pertama membuktikan bahwa hipotesis pertama tidak terdukung yang berarti moral reasoning tidak berpengaruh terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis kedua terdukung yang berarti pengalaman mengaudit berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis ketiga terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor bertipe kepribadian B dengan auditor bertipe kepribadian A. Sedangkan Hipotesis keempat terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor wanita dengan auditor pria.
 
Kata kunci: Moral Reasoning, Pengalaman, Tipe Kepribadian, Jenis kelamin, Kemampuan auditor
 
Abstract: This research aims to examine the influence of internal factors on the auditor's ability to detect fraud. Internal auditor factors are moral reasoning, personality type, audit experience, and sex. The samples of this research are auditors of BPK RI D.I Yogyakarta representatives and auditors of BPK RI Central Java representatives as many as 57 auditors. Hypothesis testing using multiple linear regression analysis and independent sample t test. The results of multiple linear regression tests on the first hypothesis prove that the first hypothesis is not supported, which means that moral reasoning does not affect the ability of the auditor to detect fraud. The second hypothesis is supported, which means audit experience has a positive effect on the auditor's ability to detect fraud. The third hypothesis is supported which means that there is a difference between auditor’s type B personality and auditor’s type A personality to detect fraud. While the fourth hypothesis is supported which means that there is a difference between female auditors and male auditors to detect fraud.
 
Keywords: Moral Reasoning, Experience, Type of Personality, Sex, Ability of auditor

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Published
2019-12-06
How to Cite
FITRIANA, Avincennia Vindy. Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 4, n. 2, p. 239-252, dec. 2019. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1201>. Date accessed: 03 apr. 2020.