摘要：This study aims to analyze the influence of auditor’s experience, training, types of personality, and auditor’s workload on the ability to detect fraud. The research population was all of the auditors who worked at the Audit Board Central Java Representative and Special Region of Yogyakarta Representative. The sampling technique that used in this study was convenience sampling and obtained 68 auditors as sample. Data analysis method that used was multiple regression analysis with software IBM Statistical Package for the Social Sciences (SPSS) 21. The results of this study indicated that simultaneously auditor’s experiences, training, types of personality, and auditor’s workload affected the auditor’s ability in detecting fraud. Partially, auditor’s experience significantly gave positive influence on the auditor’s ability to detect fraud. While training, types of personality, and auditor’s workload were not significantly affect the ability of auditors in detecting fraud.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa terhadap kemampuan pemeriksa mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh pemeriksa yang bekerja pada Badan Peme
关键词：Auditor’s Ability to Detect Fraud Training; Auditor’s Experience; Auditor’s Workload; Types of Personality
