Auditor's Ability to Detect Fraud through Auditor Independence and Auditor Competence

Abstrak

Study This aim For analyze influence Auditor Independence and Auditor Competence Auditor's Ability to Detect Fraud. Selection Method samples used​ in study This is purposive sampling method and technique analysis used​ is multiple linear regression which includes normality tests , assumption tests classical and hypothesis testing . Total sample in study as many as 50 respondents . Research results show that the model used in study This worthy used For explain Auditor's Ability to Detect Fraud. Independence No influential positive to Auditor's Ability to Detect Fraud, but Auditor Competence has an impact positive to Auditor's Ability to Detect Fraud.