THE EFFECT OF AUDIT EXPERIENCE, TIME PRESSURE, PROFESSIONAL SKEPTICISM AND INDEPENDENCE TOWARD AUDITOR’S ABILITY TO DETECT FRAUD

Abstract

The purpose of this research is to analyze and prove whether audit experience, time pressure, professional skepticism and independence affects to auditor’s ability to detect fraud in public accounting firm in Jakarta. The method used is quantitative method. Primary data questionnaire used in this study was obtained from auditor registered on public accounting firm in Jakarta. Sampling was done using methods convenience sampling. The analytical method used in this research is multiple linear regressions. Data processing was performed with SPSS 20.0. The results of this research audit experience did not influence auditor’s ability to detect fraud. It happened because of low of auditor experience owned by auditor who become respondent and the detection of fraud also depends on the sophistication of fraud perpetrators, the frequency of manipulation, collusion and the level size of seniority are involved. Time pressure, professional skepticism and independence have influenced towards auditor’s ability to detect fraud. The most dominant variable that has influenced on auditor's ability to detect fraud is professional skepticism.