PENGARUH KOMPETENSI, INDEPEDENSI,SKEPTISISME DAN PELATIHAN AUDITOR TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN

Abstract

This reasearch aimed to analyze the effect of competence, indepedence, skepticism and auditor traning on the fraud detection ability. The research consisted of four independent variables and one dependent variable. While, the independent variablee were competence, indepedence, skepticism and auditor traning. Meanwhile the dependent variable was the ability to detect fraud. More over, the population was some auditors who worked at surabaya city public accountant office. Furthermore, there was 52 auditors as sample. Additionally, the instrumen in data collection technique used questionnaires. The questionnaires were distributed directly to the respondents. For the reliability test, it used Cronbach Alpha. Besides, for the hypothesis testing, it used multiple regression analysis. In addition, data analysis technique uses multiple linear with spss 23. In conclusion, based on the analysis result, competence, indepedence skepticism and auditor traning had affected the fraud detection ability. This shown as the higher the auditor’s detection ability, the stronger the level of its intuition. In other words, the auditor would be easy to do the audit.
Keywords : competence, indepedence, skepticism, auditor’s traning, fraud detection ability