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

Azzahra Aulia Putri, Hanifa Zulhaimi

Abstract


This study aims to determine the effect of auditor personality
type and information technology knowledge on fraud
detection. The research method used is associative clause
and obtained by distributing questionnaires. The population
in this study are Auditors who work at the Public Accounting
Firm in Bandung. Based on Pusat Pembinaan Profesi
Keuangan (PPPK) as of Januari 23, 2023 there are 24 Public
Accounting Firm registered and still active in Bandung with
convenient samping techniques resulting in total of 14 Public
Accounting Firm were obtained with 41 respondents as the
research sample. Hypothesis testing in this study uses
multiple linear regression analysis with SPSS 29 software
tools. According to hypothesis testing result show that
auditor personality type has no effect on fraud detection,
while information technology knowledge has a positive effect
on fraud detection. This study has limitations, namely by
using two independent variables where there are other
variables that are considered to have a greater effect, as well
as a limited research sample with the majority of
respondents being junior auditors.

Keywords


Auditor Personality Type, Fraud Detection, Information Technology Knowledge

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DOI: https://doi.org/10.17509/jrak.v11i3.62034

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