KOMPETENSI, BEBAN KERJA, TIPE KEPRIBADIAN, DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN: BUKTI DARI KANTOR PERWAKILAN BPK PROVINSI SULAWESI TENGAH

The purpose of this research is to examine the effect of auditors’ competence, workload, and
personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board
of Indonesia (BPK) Representative Office. This research employed a quantitative approach using a
survey method. The population consisted of 40 auditors, and the sample was determined using a
saturated sampling technique (total sampling), involving all 40 auditors as research respondents.
Data collected through Likert-scale questionnaires were analyzed using multiple linear regression
with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and
significant effect on auditors’ fraud detection ability, while competence and workload do not show
significant partial effects. However, all independent variables simultaneously influence fraud
detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4%
of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other
factors outside the research model.
Keywords: Auditors’ Fraud Detection Ability; Auditor Competence; Workload; Personality Type;
Public Sector Audit