PENGARUH INDEPENDENSI, PENGALAMAN DAN KOMPLEKSITAS TUGAS AUDITOR TERHADAP PENDEKTESIAN KECURANGAN

Abstract

This research aimed to examine the effect of indenpendency, experience and complexity of auditors task on fraud detection at Public Accountant office, Surabaya. While, the sample was nine public accountant offices, Surabaya.
Moreover, the research was quantitative. In addition, the sampling collection technique used purposive sampling. The instrument used survey. While, the data used primary in the form of questionnaires to respondents. Furthermore, me data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The researh result concluded the indenpendency had positive effect on the fraud detection. Moreover, the auditors needed to be in the middle. As if they were in the right or left side, the fraud would like to be increased. Therefore, the auditors experience had positive effect on the detection fraud. In other words, an experienced auditor was needed to minimalize a number of fraud. On the other hand, the complexity of auditors task had negative effect on the fraud detection. In meant, the higher complexity of auditors task, the lower and the more complex the fraud detection would be.
Keywords: indenpendency, experience, complexity, fraud detection