PENGARUH KOMPONEN KEAHLIAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada Eksternal Auditor di Semarang )

Abstract

The aim of this research is testing the influence of the component auditor’s expertise which is categorized into knowledge, problem solving ability, interpersonal skill and external factor to detect fraud. Each of these categories was divided into several factors such as, knowledge (mentoring, sertification, continuous learning and practice experience), problem solving ability (making decision strategy,technical skills and data analysis skills), interpersonal skills(characteristic of pshycology) and external factor(ethical behavior),by Mui (2010). This research used primary data through distribution of quetionnaires to KAP and BPK in Semarang. 81 quetionnaires was distributed and 66 quetionnaires was collected properly. The data is analyzed using multiple linier regression analysis. The result of this research shows 71,6% of fraud detection component auditor expertise, such as knowledge, making decision strategy,technical skill, data analysis skills, interpersonal skills and ethical behavior. This research used 0,10 of significance t test, and the result on regression analysis showed that knowledge, making decision strategy,technical skill, data analysis skills, interpersonal skills and ethical behavior have positive influence on fraud detection