Determinants of Auditors Ability in Fraud Detection

Figures & data

Figure 1. Conceptual framework.

Table 1. Descriptive statistic

Variable	N	Minimum	Maximum	Mean	Std Deviasi
Auditors experience	57	32	54	45,16	4,71
Auditor ethics	57	33	50	43,70	4,58
Professional sceptism	57	37	50	44,07	4,35
Auditor personality type	57	42	60	51,75	5,13

Table 2. Validity test results

Number of question	Pearson Corelation (r hitung)				r tabel	Validity
	Auditors experience	Auditor ethics	Proffesional skeptism	Auditor personal type
1	0,81	0,60	0,82	0,81	0,260	Valid
2	0,61	0,75	0,90	0,69		Valid
3	0, 87	0,77	0,86	0,76		Valid
4	0,67	0,79	0,82	0,77		Valid
5	0,74	0,78	0,84	0,80		Valid
6	0,73	0,90	089	0,82		Valid
7	0,66	0,90	0,80	0,77		Valid
8	0,84	0,87	0,76	0,89		Valid
9	0,82	0,83	0,68	0,84		Valid
10	0,79	0,71	0,79	0,66		Valid
11	0,62	-	-	0,84		Valid
12	-	-	-	0,75		Valid

Table 3. Reliability test result

Variable	Cronbrach’s Alpha
Auditors experience	0,840
Auditor ethics	0,927
Professional sceptism	0,943
Auditor personality type	0,942

Table 4. Normality test result

		Unstandardized Residual
N		57
Normal Parameters^a,b	Mean	,00000
	Std. Deviation	2,154,398
Most Extreme Differences	Absolute	0,11
	Positive	0,09
	Negative	−0,11
Kolmogorov-Smirnov Z		0,85
Asymp. Sig. (2-tailed)		0,46

Table 5. Multicollinearity test result

Variable	Collinearity Statistics
	Tolerance	VIF
Auditors experience	0,49	2,05
Auditor ethics	0,26	3,91
Professional sceptism	0,24	4,10
Auditor personality type	0,92	1,08

Table 6. Heterokedastisity test result

Variable	t	Sig.	Decision
Auditors experience	−1,71	0,10	No heteroscedasticity
Auditor ethics	−0,35	0,73	No heteroscedasticity
Professional sceptism	0,41	0.68	No heteroscedasticity
Auditor personality type	0,45	0,65	No heteroscedasticity

Table 7. Multiple regression analysis results

Variable	Coefficient	t	Sig.	Decision
constant	6,49	0,63	0,53	-
Auditors experience	0,43	4,74	0,00	H1 accepted
Auditor ethics	0,20	3,02	0,03	H2 accepted
Professional sceptism	0,70	4,99	0,00	H3 accepted
Auditor personality type	0,33	3,48	0,02	H4 accepted
R Square /Adjusted R Square	0,82/0,81
Uji F	60,65
Sig. Uji F	0,000