Pengaruh Kompetensi, Due Professional Care, dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Study pada Perwakilan BPKP Provinsi DKI Jakarta)
Rahmat Syawal Siregar dan Subekti Djamaluddin

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Abstract

This study aims to examine and analyze the influence of competence, due professional care and professional skeptic on the auditor's ability to detecting fraud. In addition, this study uses control variables such as position, work experience, and gender. This study uses primary data by distributing questionnaires to the Auditor Functional Officer on BPKP representative of DKI Jakarta Province with criteria the auditor has certification and at least has one year working experience. A total of 80 questioners have been distributed, and only 61 questioners that can be processed. The examination of hypothesis used the Multiple Regression Analysis by IBM SPSS 23. The results of the research show that competence, due professional care and professional skeptic has an influence on the auditor's ability to detect fraud.

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Keywords
auditor competence, due professional care, professional skeptic, fraud detection

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