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

Abstract

Misuse of expertise in the making of misleading dan incorrect accounting information has made economic losses
to society. The amount of transaction and value in the government is quite large so deviation, corruption and
collusion practice is often found. Therefore, auditor is required to find out and to comprehend the types and the
characteristics of fraud and the ways to detect fraud in conducting auditing. This researchis aimed to examine
the influence of auditor experience, ethical rules implementation, and professional skepticism to the fraud
detection. The population of this research is all auditors at the Audit Board of the Republic of Indonesia East Java
Province Representative. The sample collection technique has been done by using convenience sampling
technique. The data collection has been carried out by issuing 60 questionnaires to the respondents and 55
questionnaires have returned and can be used in the research. The data analysis technique has been conducted by
using multiple linear regressions and 21st version SPSS. Based on the result of the regression analysis, it shows
that: 1) auditor experience gives influence to the fraud detection; 2) ethical rules implementation does not give
any influence to the fraud detection; 3) professional skepticism gives influence to the fraud detection.
Keywords: Auditor experience, ethical rules implementation, professional skepticism, fraud detection