PENGARUH PENGALAMAN, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD

Abstract

Fraud is an act of misappropriation carried out intentionally by a person or group of people for personal gain but can harm other parties. Fraud can cause high losses for a country. Many cases of fraud have occurred in Indonesia, including in North Sulawesi Province. Therefore, the role of auditors, especially government auditors, is so important to be able to carry out supervision or inspection activities and even detect fraud. The purpose of this study was to determine the effect of auditors’ experience, independence, and professional skepticism on auditors’ ability to detect fraud, either partially or simultaneously. As many as 45 auditors from the representative of the Financial and Development Supervisory Board in North Sulawesi Province were chosen as samples using convenience sampling technique and survey method (where the data was collected using questionnaires). The data was analyzed using multiple linear regression in the SPSS version 26 application. The results partially indicated that: 1) Auditor experience (X1) had a positive and significant effect on auditors’ ability to detect fraud (Y), 2) Auditor independence (X2) had a negative but not significant effect on auditors’ ability to detect fraud (Y), and 3) Auditor professional skepticism (X3) had a positive and significant effect on auditors’ ability to detect fraud (Y). Then simultaneously: Auditors’ experience, independence, and professional skepticism had a significant effect on auditors’ ability to detect fraud.