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PENGARUH PENILAIAN RISIKO KECURANGAN DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN PADA KANTOR AKUNTAN PUBLIK HENDRAWINATA EDDY SIDDHARTA & TANZIL

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ABSTRACT THE EFFECT OF FRAUD RISK ASSESSMENT & SKEPTICISM PROFESSIONAL AUDITOR TO FRAUD DETECTION IN PUBLIC ACCOUNTANT FIRM HENDRAWINATA EDDY SIDDHARTA & TANZIL Arranged by: Umbu Erlina Giawa NIM: 1232183 This study aimed to determine the effect of partially fraud risk assessment to fraud detection; the effect of partially skepticism professional auditor to fraud detection; and the effect of simultaneously between fraud risk assessment and skepticism professional auditor to fraud detection in Public Accountant Firm Hendrawinata Eddy Siddharta & Tanzil (Member of Kreston International) in Jakarta. Methods of sample selection used the convenience sampling, whereas the method of analysis used in this research was multiple linear regression analysis. Data processing was performed using SPSS software version 21. Based on the research resulted, obtained in mind that the significance test results were partial effect of fraud risk assessment to fraud detection with t-calculate = 2.763 > t-table 2.051 and a significance value was 0.010 < 0.05 so that Ha was accepted; there was a partial effect of skepticism professional auditor to fraud detection with t-calculate = 2.760 > t-table 2.051 and a significance value was 0.010 < 0.05 so that Ha was accepted; and there was a simultaneous effect of fraud risk assessment and skepticism professional auditor to fraud detection with F-calculate = 52.431 > F-table 3.35 and the significance value was 0.000 < 0.05 so that Ha was accepted. The results of multiple linear regression showed that the fraud risk assessment and skepticism professional auditor had a positive influence to fraud detection by the equation Y = 12.923 + 0.444X1 + 0.685X2 + e. The coefficient of determination showed that the contribution of both variables fraud risk assessment and skepticism professional auditor to fraud detection was 79.5% and the remaining 20.5% was influenced by other factors outside this study. The results of this study indicated that the fraud risk assessment and skepticism professional auditor had positive and significant impact to fraud detection. Keywords: Fraud Risk Assessment, Skepticism Professional Auditor, Fraud Detection