The Effect Of Forensic Accounting, Training, Experience, Work Load And Professional Skeptic On Auditors Ability To Detect Of Fraud

摘要

This study aims to examine and analyze the Effect of Forensic Accounting, Training, Experience, Workload, and Professional Skeptics on the Auditor's Ability to Detect of Fraud (Empirical Study on Representative BPK, BPKP Representatives and Provincial Inspectorates in North Sumatra). This study uses a type of causality research using the survey method. Data collection is done by questionnaires distributed to respondents. The method of determining the sample using a simple random method. The method of data analysis uses multiple linear regression analysis. Data processing uses the SPSS version 25 application. The results show that forensic accounting variables, training, experience, workload, and professional skepticism have a simultaneous effect on the auditor's ability to detect fraud. Partially, forensic accounting, training, experience, and professional skeptic variables have a direct (positive) and significant relationship, while workload has a relationship that is not in the same direction (negative) and has no significant effect on the auditor's ability to detect of fraud.