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

Anasthasya Putri Br Sitepu; Enda Noviyanti Simorangkir; Rasinta Ria Ginting; Putri Wahyuni

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Published: Jan 10, 2025

Keywords:

Professional Skepticism, Auditor Independence, Competence, Auditor Experience, Auditor Ability to Detect Fraud

Anasthasya Putri Br Sitepu

Universitas Prima Indonesia

Enda Noviyanti Simorangkir

Universitas Prima Indonesia

Rasinta Ria Ginting

Universitas Prima Indonesia

Putri Wahyuni

Universitas Prima Indonesia

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.

How to Cite

Br Sitepu, A. P., Simorangkir, E. N., Ginting, R. R., & Wahyuni, P. (2025). 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. Proceeding International Conference on Economic, Business, Management and Accounting, 1(1). Retrieved from https://jurnal.unprimdn.ac.id/index.php/icebesma/article/view/6925

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Vol. 1 No. 1 (2024): International Conference on Economics, Business, Management, and Accounting (ICEBesMA)

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