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FAKTOR-FAKTOR PENENTU KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA TIGA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN

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ABSTRACT DETERMINING FACTORS OF AUDITOR'S ABILITY TO DETECT FRAUD IN THREE PUBLIC ACCOUNTANT OFFICES IN SOUTH JAKARTA Arranged by: Reva Vallery Sumardi NIM: 1732013 This study aimed to determine the factors that can determine the ability of auditors to detect fraud in particular related to independence, professional skepticism and work experience of auditors on the ability of auditors to detect fraud at a public accounting firm in Jakarta. This study uses primary data through a questionnaire with 13 indicators and 36 statements. The questionnaire was distributed to auditors at several KAP in South Jakarta with 37 respondents as a sample. In this study, the data analysis method used was descriptive statistical analysis, correlation coefficient test, determination coefficient test, hypothesis testing (t and F significance tests), simple and multiple linear regression analysis. The results of this study indicate that 61.4% of the auditor's ability to detect fraud in the Public Accounting Firm in Jakarta is influenced by independence, professional skepticism and work experience so that it can be interpreted that independence, professional skepticism and auditor work experience are determinants of the auditor's ability to detect fraud supported by The results of multiple linear regression analysis showed that the variables of independence, professional skepticism and work experience had a significant effect on the ability of auditors to detect fraud. Keywords : independence, professional skepticism, work experience, auditor ability to detect fraud