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PENGARUH KODE ETIK, SKEPTISISME PROFESIONAL DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

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ABSTRACT THE EFFECT OF THE ETHICS CODE, PROFESSIONAL SKEPTICISM AND INDEPENDENCE ON AUDITOR'S ABILITY TO DETECTING FRAUD Written by: Davit Bekcam Hutagaol NIM: 1732170 This research was conducted to determine the application of the code of ethics, professional skepticism, independence, and the ability of auditors to detect fraud at KAP Purba Sibarani and Partners, as well as to determine the effect of the code of ethics, professional skepticism and independence on the ability of auditors to detect fraud. The population in this study are auditors who work at KAP. The research method used in this research is descriptive method, where data is obtained by distributing questionnaires to 38 respondents, which are processed using SPSS 25 and given conclusions. Based on the results of this study, it shows that partially the variables of code of ethics, professional skepticism and independence have a significant positive effect on the ability of auditors to detect fraud and simultaneously code of ethics, professional skepticism and independence have a significant effect on the ability of auditors to detect fraud. Keywords: code of ethics, professional skepticism, independence, auditor ability to detect fraud