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PENGARUH PENGALAMAN AUDITOR EKSTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA, SUHARTONO

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ABSTRACT THE EFFECT OF EXPERIENCE OF EXTERNAL AUDITORS TOWARDS THE ABILITY OF AUDITORS ON DETECTING FINANCIAL STATEMENT FRAUD IN KANAKA PURADIREDJA, SUHARTONO PUBLIC ACCOUNTANT FIRM Written by: Willy Doi Noveline Rajeskhana Sinaga NIM : 1432117 This study was conducted to determine the level of experience of external auditor, to determine the ability of auditors on detecting financial statement fraud and lastly to determine the effect of experience of external auditors towards the ability to detecting financial statement fraud. This study conducted in Kanaka Puradiredja, Suhartono Public Accountant Firm. This study used descriptive method, by collecting company’s data so that it can produce the information needed in analyzing the problem. The authors analyze the correlation coefficient, significant testing, analysis of coefficient of determination, and a simple linear regression analysis. Based on the results of research that had been done, it can be seen that senior auditors are experienced in auditing. Based on the result, senior auditors also able to detect financial statement fraud. It also can be found in this study that the experience of external auditor has a positive significant towards the ability of senior auditors on detecting financia statement fraud. Keywords: Experience of External Auditor, The Ability on Detecting Financial Statement Fraud