JEFMS Journal

ABSTRACT:

This study aims to obtain and understand empirical evidence about audit experience, professional skepticism of auditors and time pressure on auditors' ability to detect fraud. The research method used is quantitative by using questionnaire primary data to the Public Accounting Firm in Surabaya. The sampling method in this study used simple random sampling. The results showed that the audit experience and professional skepticism of the auditors had a positive and significant effect on the auditor's ability to detect fraud, time pressure had a negative and significant effect on the auditor's ability to detect fraud.

KEYWORDS:

Fraud, Public Accounting Firm In Surabaya, Factors in Detecting Fraud

REFERENCES:

1) Aliabadi, Dorestani and Qadri, (2011). Fraud Prevention and Detection in the United States: A Macro Perspective, Journal of Forensic & Investigative Accounting Vol. 3, Issue 3.

2) Ari, Nyoman Surya Dharmawan, (2014). The Effect of Examiner's Level of Education and Experience on the Quality of Examination Results. Journal of Scientific Accounting and Humanika Jinah Volume 4 Number 1 Singaraja.

3) Aulia, Muhammad Yusuf, (2013). Effect of experience, independence and professional skepticism of auditors on fraud detection (Empirical Study on KAP in DKI Jakarta Region). Jakarta State Islamic University, Jakarta.

4) BPKP, (1998). APFP Capacity Building Training Module for DI Yogyakarta Province. Education Management Unit and Supervision Training for BPKP Representatives in Yogyakarta.

5) Bella, Ginda Pramudita, (2012). The Effect of Auditor Experience and Competence on Professional Skepticism of Public Accounting Firm Auditors (Survey of 12 Public Accounting Firms in Bandung). Pasundan University Bandung.

6) Bulchia, (2008). Analysis of the Effect of Experience and Auditor Training on Auditor Knowledge in Detecting Fraud. Syarif Hidayatullah State Islamic University. Jakarta.

7) Ghozali, Imam, (2013). Multivariate Analysis Application with IBM SPSS Program. Print 7. Semarang: Diponegoro University.

8) Matondang, Jordan, (2010). “The Influence of Audit Experience, Independence, and Professional Expertise on the Prevention of Fraudulent Detection of Financial Statement Presentation”, Universitas Islam Negeri Jakarta, Jakarta.

9) Mayangsari, Sekar, (2003). Effect of Audit Expertise and Independence on Audit Opinion: A Quasi-experimental. Indonesian Journal of Accounting Research. Vol. 6. No. 1. pp. 1-22.

10) Perdany, Annisa., and Suranta, Sri, (2012). The Effect of Auditor Competence and Independence on the Quality of Investigative Audits at the Representative Office of BPK-RI Yogyakarta. Sebelas Maret University.