Theme: The Influence of Personality Type and Professional Skepticism on Fraud Detection in Auditing

Abstract

This study investigates the influence of Personality Type and Professional Skepticism on Fraud Detection within the context of audit practice. Using a sample of 38 auditors from three audit firms in Bandung, Indonesia, the study employed multiple linear regression analysis to examine the relationship between these variables. The results showed that neither Personality Type nor Professional Skepticism significantly affected fraud detection, with both hypotheses being rejected. The study found that other factors, such as auditor experience, organizational support, and audit firm governance, may have a more substantial impact on fraud detection than the individual traits studied. Additionally, the regression model showed no signs of multicollinearity, confirming the robustness of the results despite the insignificance of the independent variables. This paper concludes that future research should explore additional variables that may better explain the variation in fraud detection, as well as consider a larger sample size and diverse geographic regions to enhance the generalizability of findings.