Hubungan Independensi Auditor, Kompetensi Auditor dan Pengalaman Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan di KAP Jakarta

Abstract

The research is motivated by the growing concern over financial statement fraud, which highlights the critical role of auditors in maintaining the credibility and reliability of financial reporting. This study aims to examine and determine the influence of auditor independence, auditor competence, and auditor experience on the auditor’s ability to detect fraud. This study adopts a quantitative associative research design. The population consists of all auditors working in Public Accounting Firms (KAP) located in Jakarta, as listed in the 2022 Directory of Public Accounting Firms (KAP) and Public Accountants (AP). A total of 70 respondents participated in this study. Data were collected through questionnaires distributed via Google Forms. The data obtained were processed and analyzed using the Statistical Product and Service Solution (SPSS) software, employing regression analysis as the main analytical method. The results indicate that auditor independence, auditor competence, and auditor experience have a positive and significant effect on the auditor’s ability to detect fraud. These findings emphasize that auditors with high levels of independence, sufficient professional competence, and extensive experience are more capable of identifying fraudulent activities, thereby enhancing audit quality and public trust in financial information.