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.
