The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor’s Ability to Detect Fraud

Abstract

This study aims to determine the effect of professional skepticism, independence, competence, and experience on the ability of auditors to detect fraud. The design of this research is causality research or causal relationship. The sample used in this study amounted to 74 respondents who work as auditors at public accounting firms, with the sampling technique is purposive sampling. The data analysis method used is multiple linear regression analysis. The results showed that there was a positive influence on professional skepticism, competence and experience on the ability of auditors to detect fraud. However, the independence of the auditor's ability to detect fraud has a negative effect. The conclusion that can be drawn from this study is that competence is the most necessary thing so that auditors can detect whether there is fraud quickly and accurately.