The influence of professional skepticism, auditor’s experiences, and competency on fraud detection

Retna Sari and Stefanie Andrian
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Retna Sari: Accounting, Universitas Pembangunan Nasional Veteran Jakarta. Jl. RS Fatmawati No.1 Pondok Labu Jakarta Selatan 12450, Indonesia
Stefanie Andrian: Accounting, Universitas Pembangunan Nasional Veteran Jakarta. Jl. RS Fatmawati No.1 Pondok Labu Jakarta Selatan 12450, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 3, 384-390

Abstract: This paper aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This paper used purposive sampling technique and obtained 60 questionnaires from auditors as respondents. This paper is using quantitative research and the data are analyzed using Multiple Linear Regression Analysis with significance level of 5% (0.05). The results of this paper showed that professional skepticism and auditor competence had a significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect on fraud detection. Key Words:Skepticism, Experience, Competence, and Fraud Detection

Date: 2023
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