Pengaruh Skeptisme Profesional, Independensi, Pengalaman, Kompetensi, Profesionalisme dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Pada Kantor Badan Pengawas Keuangan dan Pembangunan Yogyakarta)

Abstract

his study was aimed to examine the influence of professional skeptism, independent, experience, competence, professionalism and time pressures to the ability auditor in detecting fraud. The population of this study are auditors who worked on Badan Pengawas Keuangan dan Pembangunan Yogyakarta. The number of samples collected was 44 people, sampling technique was used convenience sampling. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. The results of this research indicate that : 1)Professional Skepticism have positive effect towards Auditor’s Ability to Detect Fraud. 2)Independent not effect towards Auditor’s Ability to Detect Fraud 3)Experience not effect towards Auditor’s Ability to Detect Fraud. 4)Competence have positive effect towards Auditor’s Ability to Detect Fraud. 5)Professionalism have positive effect towards Auditor’s Ability to Detect Fraud. 6)Time Pressure have negative effect towards Auditor’s Ability to Detect Fraud.