Abstract
This study aims to determine the effect of professional skepticism, auditor experience, whistleblowing and red flags on the ability to detect fraud by the auditor. The population in this study is the auditor who works at the Public Accounting Office (KAP) in the South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm in the South Jakarta area. The type of data used is primary data. The method of data collection is a survey, using a questionnaire. The analysis tool uses multiple linear regression. The results showed that the experience of auditors, whistleblowing and red flags did not significantly influence the ability of fraud detection by auditors, whereas professional skepticism had a significant effect on the ability to detect fraud by auditors. The value of the determination coefficient obtained is 0.236, which means that the independent variables used in this research model are able to explain 23.6% variation in the dependent variable and the remaining 76.4% is explained by other variables outside of this study.
Highlights
Research Along with the current economic development that is the result of the development process, has made the business world more vibrant, complex, varied and dynamic
Dependent variables: Fraud detection capability by Auditor. Based on these tables and calculations, you get a value of Coef icient determination (R2) 0.236 which means variations of independent variables used in the model namely professional skepticism (X1), auditor experience (X2), whistleblowing (X3), and red lags (X4) are able to explain 23.6% of the dependent variable variations in fraud detection capability (Y), while the remainder is 76.4% are described by variables outside of this study
The test results of F in this study showed that the conclusion gained was Ho rejected and Ha accepted, which means that professional skepticism (X1), auditor experience (X2), whistleblowing (X3), and red lags (X4) simultaneously have an effect on the variable of fraud by the auditor (Y)
Summary
Background Research Along with the current economic development that is the result of the development process, has made the business world more vibrant, complex, varied and dynamic. As experienced by developed and developing countries, every economic achievement, tends to be accompanied by the emergence of new forms of crime, both in the economic and social areas. Fraud is a word that is rarely known to the wider. International Journal of Business Studies Vol 3 No 2 ( June 2019). Unknowingly in Indonesia, almost every day the mass media contains various news about fraud. Fraud is a common thing in everyday life, the government is even public. Bologna et al, (in Siddiq and Hadinata, 2016) explains that cheating is a form of criminal fraud that intends to give pro it to the Deceiver
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