Effect of Workload and Auditor Personality Type on Fraud Detection
Abstract
This study aims to examine the effect of workload and auditor personality type on fraud detection at the Inspectorate of South Sulawesi Province. The population in this study are auditors who work at the Inspectorate of South Sulawesi Province with a total of 85 auditors. Sampling using purposive sampling technique and obtained a total sample of 60 respondents. The data in this study used primary data collected by distributing questionnaires to all respondents. The data that has been collected will be analyzed through several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test), classical assumption test consisting of (normality test, multicollinearity test, heteroscedasticity test) and testing all the hypothesis proposed in this study and will be proven through the coefficient of determination test, partial test and simultaneous test. The results showed that the Workload variable had a positive and significant effect on Fraud Detection at the Inspectorate of South Sulawesi Province. This result means that the greater the workload of the auditor, the greater the ability to detect fraud by the auditor at the Inspectorate of South Sulawesi Province. Moreover, the Personality Type variable has a positive and significant effect on Fraud Detection at the Inspectorate of South Sulawesi Province. This result means that the higher the personality type of the auditor, the higher the ability to detect fraud at the South Sulawesi Provincial Inspectorate
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References
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