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PENGARUH PENERAPAN KODE ETIK, DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN

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ABSTRACT THE EFFECT OF ETHICS CODE, AND EXPERIENCE OF AUDITOR ON THE ABILITY TO DETECTING FRAUD Written By: Grace Natalina NIM: 1432037 The study was conducted in order to find out how the ethics code and experience of audior, and the ability to detecting fraud. in KAP South Jakarta, and to find effect of ethics code and experience of auditor towards ability to detecting fraud. The population in the research are auditor working in the public accounting firm in South Jakarta, the samples were determined based on purposive sampling technique. Data were collected by using questionnaire, there were 38 questionnaires distributed in 3 KAP. The analysis data was made by using multiple regression supported by SPSS v.16 for Windows. Based on the results of this study shows that the code of ethics, and the ability to detect fraud generated by KAP included in both categories, while for the experience of auditors in very good category. The results also showed partially the variables of code of ethics and experience of auditors have a significant positive effect on the ability to detect fraud and application ethics, experience and auditor education have simultaneously effect on ability to detecting fraud. . Keywords: code ethics, experience auditor, and detecting fraud.