PENGARUH PENGALAMAN AUDITOR, PENERAPAN ATURAN ETIKA, SKEPTISME PROFESIONAL DAN TIPE KEPRIBADIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN

Abstract

The auditors conducted fraud in presenting the accounting information, wich incorrectlycaused a loss in the
state’s economy. A large number of transactions affected scams, both corruption, and collusion practice in a
country.Therfore, the auditor’s would be charged to find out and understand if there’s the possibility of the element
of fraud in its examination. This research aimed ro determine the effect of auditor’s experience, the implementation
of ethic rules, professionals skepticism, and personality type on fraud detectionon. The population research
examined the whole financial audit agency (BPK) as the East Java representative. The data of this research used
primary data obtained from the questionnaire distribution. Moreover, the sample collection technique of this
research used convenience sampling. Furthermore, from 69 questionnasires, 57 questionnaires were collected and
proccessed. The data analysis method of this research used multiple linear regressions analysis. This research
showed that auditors’ experience affected fraud detection, the implementation of ethical rules affected fraud
detection, and personal type affected fraud detection.

Keywords: auditors’ experience, implementation of ethical rules, professional sekpticism, personalm type, fraud
detection