THE ROLE OF VILLAGE-OWNED BUSINESS AGENCIES (BUMDES) IN INCREASING VILLAGE ORIGINAL REVENUE THROUGH VILLAGE TOURISM DEVELOPMENT

Abstract

This study aims to determine and analyze the effect of independence; audit experience; professional skepticism; and workload on the auditor’s ability to detect fraud. The sample in this study was all auditors at the Inspectorate of Southeast Sulawesi Province. The data collection method used a questionnaire which was distributed to the respondents. The data analysis method used multiple linear regression analysis. Based on the results of data analysis; it was found that independence had a positive and significant effect on the auditor’s ability to detect fraud. Meanwhile; audit experience and professional skepticism do not have a significant effect on the auditor’s ability to detect fraud. Meanwhile; workload has a negative and significant effect on the auditor’s ability to detect fraud