Dampak Independensi Auditor, Kompetensi Dan Skeptisisme Auditor Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Whitsleblowing Dan Pelatihan Audit Sebagai Variabel Moderating (Pada Kantor Akuntan Publik Di Indonesia)

Abstract

This study aims to examine and analyze the influence of auditor independence, auditor competence, auditor skepticism, and proactive whistleblowing on auditor ability in fraud detection. The research was conducted using quantitative methods with primary data collected through questionnaires distributed to auditors working in public accounting firms with a population of 7,007 auditors and a sample of 378 auditors. The research findings indicate that auditor independence has a positive and significant effect on fraud detection ability. Auditor skepticism demonstrates a positive effect on fraud detection ability. Although the results show a positive direction, the statistical significance level of only 5% indicates that professional skepticism in research has not yet fully contributed to strengthening auditor contribution in fraud detection. Whistleblowing has a positive and significant effect on auditor ability in fraud detection. Meaning that whistleblowing has a significant role in strengthening auditor ability in fraud detection. In conclusion, this study confirms that auditor independence, auditor competence, and whistleblowing are critical factors that significantly enhance auditor ability in detecting fraud. However, auditor skepticism, while important, did not show statistically significant results in this context. These findings provide important implications for audit practice and the development of fraud detection strategies in accounting profession.