Abstract:
Fraudulent behavior continues to happen, showing that the eradication of this act is difficult.
Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the
government forms The Audit Board of The Republic Indonesia (BPK RI) which is an
independent body that was responsible for auditing, management and financial responsibility
of the state. This research aims to investigate the effect of examination experience, red flags,
audit time budget pressure, workload, and personality type with the ability to detect fraud.
This study used saturated sample method or census with the population of 32 independent
BPK RI examiners in East Kalimantan Province. The data was collected through an online
questionnaire and analyzed by using a multiple linear regression. The results of this study
indicate that the audit experience and red flags variables affect the ability to detect fraud.
Meanwhile, the audit time budget pressure, professional skepticism, workload, and
personality type have no effect on the ability to detect fraud. This study can be used as a guide
for examiners in carrying out their responsibilities, especially in detecting fraud.
Keywords
Examination Experience; Red Flags; Audit Time Budget Pressure; Workload; Personality Type;
Fraud; Pengalaman Pemeriksaan; Tekanan Anggaran Waktu Pemeriksaan; Beban Kerja;
Kecurangan.
