The Role of Professional Skepticism and Work Experience in Enhancing Auditors' Ability to Detect Fraud Through Independence (An Empirical Study at the Kedu Residency Inspectorate)

Ayu Sidha Wardani; Siti Noor Khikmah

doi:10.59890/ijaeam.v4i3.175

Authors

Ayu Sidha Wardani Universitas Muhammadiyah Magelang
Siti Noor Khikmah Universitas Muhammadiyah Magelang

DOI:

https://doi.org/10.59890/ijaeam.v4i3.175

Keywords:

Independence, Professional Skepticism, Work Experience, Auditor's Ability To Detect Fraud

Abstract

The existence of fraud cases that were not quickly detected by the inspectorate indicates a systematic delay in the detection process at the Kedu Residency Inspectorate. This study aims to test and analyze the role of independence in mediating professional skepticism and work experience on the ability to detect fraud at the former Kedu Residency Inspectorate. This type of research is quantitative with a survey method in the form of a questionnaire. The data analysis technique uses Structural Equation Modelling (SEM) with SmartPLS 3 software. The results of the study show that professional skepticism has a positive effect on independence and the auditor's ability to detect fraud, work experience affects independence but does not have a direct effect on the ability to detect fraud. Independence has a positive effect on auditor competence and is able to mediate between work experience and the ability to detect fraud, but it cannot mediate the detection of fraud at the Inspectorate of the former Kedu Residency

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