Pengaruh Skeptisisme Profesional, Independensi, Beban Kerja, dan Pengalaman Auditor terhadap Pendeteksian Kecurangan oleh Auditor di KAP Wilayah Kota Medan

Abstract

This study aims to examine the influence of professional skepticism, independence, workload, and auditor experience on auditors’ ability to detect fraud. The focus of this research is on auditors working at Public Accounting Firms in the Medan area. This study adopts a quantitative approach using a survey method through the distribution of questionnaires. The sample consists of 51 auditors from 7 Public Accounting Firms in Medan, selected using a saturated sampling technique. The collected data were analyzed using multiple linear regression with the help of SPSS version 25 software. The results show that, partially, the variables of professional skepticism, independence, workload, and auditor experience have a positive and significant effect on fraud detection.