The Influence Of Professional Skepticism, Auditor Independence, Competence, Auditor Experience On The Auditor'S Ability To Detect Fraud At Public Accounting Firms In The City Of Medan.

Abstract

The purpose of this study was to determine the effect of professional skepticism, auditor independence, auditor competence and experience on the auditor's ability to detect fraud at KAP in Medan city. This type of research is descriptive research. The population in this study only consists of all auditors who worked at the Public Accounting Firm in Medan city. The sample used was 60 auditors. The method used in this research is quantitative research. Data was obtained through the Questionnaire method and data analysis was carried out using the Multiple Linear Regression Analysis method. The results showed that: (1) The variables of professional skepticism and auditor independence have no effect on the auditor's ability to detect fraud. (2) Auditor competence and experience variables have a significant effect on the auditor's ability to detect fraud. (3) Professional skepticism, auditor independence, auditor competence and experience simultaneously affect the auditor's ability to detect fraud.

Keywords: Professional Skepticism, Auditor Independence, Competence, Auditor Experience, Auditor Ability to Detect Fraud.