Pengaruh Tipe Kepribadian, Locus of Control, Fraud Risk Assessment, serta Time Budget Pressure terhadap Skeptisisme Profesional oleh Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Utara

Abstract

This study aims to test and determine the effect of sensing thinking and intuition thinking personality types, locus of control, fraud risk assessment, and time budget pressure on professional skepticism to the auditors of the financial audit board representative of north sumatera province. This study uses a quantitative approach with an explanatory type of research. The population this study were all auditors auditors of the Financial Audit Board Representative of North Sumatera Province, totaling 181 people. The data used is primary data obtained through a questionnaire which is measured using a ordinal scale. The data obtained is processed using IBM SPSS 27 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Locus of Control and Time Budget Pressure partially had a positive effect on Auditor Professional Skepticism, while Personality Types and Fraud Risk Assessment partially had a negative effect on Auditor Professional Skepticism. Simultaneously personality types, locus of control, fraud risk assessment, and time budget pressure affect the professional skepticism to the auditors of the financial audit board representative of north sumatera province with a coefficient of determination of 29.2%.