ANALYSIS OF FACTORS AFFECTING INTERNAL AUDITOR'S ABILITY TO DETECT FRAUD

Abstract

This study aims to analyse the effect of independence, experience, professional skepticism, and time budget pressure towards the internal auditor’s ability to detect fraud. The population in this study is the auditor who works at the Central Office of the Finance and Development Supervisory Agency (BPKP). The type of data used is primary data. Sampling using a survey method in the form of a questionnaire given to respondents and produced as many as 52 samples. Data testing was carried out by multiple regression testing using the SPSS version 20 program. The results showed that independence, experience, and professional skepticism had a positive and significant effect on the internal auditor's ability to detect fraud. Meanwhile, time budget pressure had a negative and significant effect on the the internal auditor's ability to detect fraud.