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PENGARUH SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN

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ABSTRACT THE EFFECT OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION Written By: Theresa Shally Tjakrapawira NIM: 1232100 Professional skepticism was very essential for an auditor to have to acquire a reliable information so that every evidence that had been presented by the management should not be trusted entirely but critically evaluated so that the auditor could be convinced that the evidence can be trusted. To obtain confidence that the financial statements were free of misstatements caused by fraud or error, the auditor should conduct the audit with skepticism because it was very important to evaluate audit evidence based on critical judgement so the auditor acquired powerful information, which would be used as a base as well as an reliable evidence to support an opinion. The purpose of this research was to determine the effect of professional skepticism in fraud detection in five public accounting firms in Bandung. This research used descriptive method survey where respondents were auditors who were currently working in five public accounting firm in Bandung. The object of this research was professional skepticism as the independent variable and the skills to detect fraud as the dependent variable. The collection of data was done by distributing questionnaires to the auditors who is working on the public accounting firm. The result of the research that had been carried out proved that the professional skepticism and the auditor’s skills to detect fraud resulted as(t-test (-0.322) < ttable 2.080) with the contribution of the effects between the auditor’s professional skepticism and the fraud detection skills in five public accounting firm in Bandung was at 0.05%. These results indicated that H0 is accepted and Ha was rejected in accordance to the hypothesis that had been presented by the researcher. Keywords: Professional Skepticism, Fraud Detection