Abstract
The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud.
 Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.
Highlights
PENDAHULUAN Kecurangan atau fraud ialah suatu istilah umum yang mencakup segala macam cara yang dapat digunakan dengan keahlian tertentu, yang dipilih oleh seorang individu atau kelompok untuk mendapatkan keuntungan dari pihak lain dengan cara yang salah atau illegal serta dilakukan secara sengaja
The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud
It was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud
Summary
Analisis statistik deskriptif digunakan untuk menganalisis data dengan mendeskripsikan data tanpa membuat kesimpulan secara umum, sehingga akan memuat informasi berupa nilai maksimum, minimum, rata-rata, dan standar deviasi masing-masing variabel. Pengalaman (X1) memiliki nilai minimum sebesar 19, nilai maksimum sebesar 25 dan nilai rata-rata sebesar 21,46. Skeptisisme profesional (X2) memiliki nilai minimum sebesar 19, nilai maksimum sebesar 25 dan nilai rata-rata sebesar 21,46. Nilai standar deviasi skeptisisme profesional sebesar 1,776. Kompetensi (X3) memiliki nilai minimum sebesar 18, nilai maksimum sebesar 25 dan nilai rata-rata sebesar. Kemampuan mendeteksi kecurangan (Y) memiliki nilai minimum sebesar 19, nilai maksimum sebesar 25 dan nilai rata-rata sebesar 20,98. Nilai standar deviasi kemampuan mendeteksi kecurangan sebesar 1,576. Hasil dengan menggunakan uji Kolmogorov-Smirnov dapat dilihat pada Tabel 2. Hasil uji normalitas menunjukkan nilai signifikan sebesar Asymp. Hasil uji heteroskedastisitas disajikan pada Tabel 3.
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