ANALISIS PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR)

Abstract

This study aims to analyze the influence of work experience, auditor's professional skepticism in detecting fraud. This research was conducted on auditors who work in manufacturing companies. Sampling used is by using purposive sampling technique, namely by distributing questionnaires in the form of google form consisting of 95 respondents. Then for the data analysis method used is descriptive statistical analysis and multiple linear regression using the Statistical Package for Social Science (SPSS) software version 26. The results of this study indicate that the auditor's work experience has no effect on the auditor's ability to detect fraud, while Professional skepticism has a positive effect on the auditor's ability to detect fraud.