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ABSTRACT AFDHALUL JANNAH (2017). The Influence of Professional Skepticism and Auditor's Experience on Fraud Detection at Public Accounting Firm (KAP) in Makassar City (Guided by Eva Marin Sambo and Anwar).
Auditor professionals in Indonesia who face audit deficiency problems arising from the auditor's inability to detect fraud due to the lack of professional skepticism and the increasing complexity of financial reporting, as well as problems related to the limited accountants in the face of the ASEAN Economic Community (MEA) competition which will free the labor market including accountants in early 2016.
This study aims to determine whether professional skepticism and auditor experience affect the detection of fraud. Data collection using primary data obtained from 35 auditors that are in Public Accounting Firm (KAP) in Makassar City. The results of the test data have been tested classical assumptions. Methods of data analysis using multiple linear regression techniques.
The results of this study indicate that professional skepticism has a significant effect on fraud detection. While the auditor's experience has no significant effect on the detection of fraud, this is because experienced auditors alone are not enough to be able to detect fraud. Based on the result of R square test in this study is classified as moderate, this is because there are still respondents who answered hesitantly, disagree and strongly disagree on professional skepticism variable, auditor experience and fraud detection.
Keywords: Professional Skepticism, Auditor Experience and Fraud Detection