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PENGARUH PENILAIAN RESIKO KECURANGAN TERHADAP SKEPTISISME PROFESIONAL AUDITOR PADA KAP REXON NAINGGOLAN & REKAN JAKARTA

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ABSTRACT THE EFFECT OF FRAUD RISK ASSESSMENT ON ATJDITOR'S PROFESSIONAL SKEPTICISM OF CPA FIRM R-EXON NAINGGOLAN & PARTNERS IN JAKARTA By: Ch ristine Lesteri Paseribu This study aims to investigate the influence the level of fraud risk assessment on auditors, the level of professional skepicism of auditors, the significance of the relationship between fraud risk assessment of the auditor's professional skepticism and the effect of fraud risk ass€ssment of the audito/s professional skepticism of CPA Firm Rexon Nainggolan & Partners in Jakarta. Fraud risk assessment ofCPA Firms Rexon Nainggolan & Partners in Jakarta was executed properly. The method used in this study was descriptive research method. The sampling technique used was purposive sampling technique. Thus, the sample in this sudy was determined by the auditor as composed ofjunior auditors, senior auditors and managen. Questionnaire data were statistically processed using the Pearson product moment conElation analysis, hypothesis testing and analysis ofthe coeffrcient of determination. Based on statistical analysis, it was known that the magnitude of the correlation coefficient r : 0.637 which showed that the relationship between fraud risk assessment to the auditor's professional skepticisrn in CPA Firm Rexon Nainggolan & Partners in Jakarta was strong and positive. Based on the results of hypothesis testing known tvalue > ttable ie 3.505 > 1.734 thus Ha is accepted. From the results obtahe4 show that I value of 0.4057 in other words that the fraud risk assessment affect the auditor's professional skepticism.