PERAN PERSONALITAS DALAM MEMODERASI PENGARUH TEKANAN KERJA DAN PENGENDALIAN INTERNAL KLIEN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN: STUDI EMPIRIS AUDITOR DI INDONESIA

ATHIYYAH, MALIYHAH and Yusnaini, Yusnaini (2025) PERAN PERSONALITAS DALAM MEMODERASI PENGARUH TEKANAN KERJA DAN PENGENDALIAN INTERNAL KLIEN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN: STUDI EMPIRIS AUDITOR DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of auditors’ work pressure and clients’ internal control systems on auditors’ ability to detect fraud, as well as the moderating role of auditor personality types (based on the MBTI framework).This study uses a quantitative approach by distributing questionnaires to external auditors in Indonesia. The regression analysis results indicate that auditors’ work pressure does not have a significant effect on fraud detection ability, while client internal control has a significantly positive influence. The Moderated Regression Analysis (MRA) further reveals that auditor personality types significantly moderate the relationship between work pressure and fraud detection ability, as well as between internal control and that ability. These findings suggest that auditors’ psychological factors influence their effectiveness in dealing with work pressure and client internal control systems

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kemampuan Mendeteksi Kecurangan, Tekanan Kerja Auditor, Pengendalian Internal Klien, Tipe Kepribadian MBTI
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing H Social Sciences > HM Sociology > HM1106-1171 Interpersonal relations. Social behavior
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Maliyhah Athiyyah
Date Deposited:	21 Jul 2025 08:10
Last Modified:	21 Jul 2025 08:10
URI:	http://repository.unsri.ac.id/id/eprint/179526

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