Determinants of Auditors Ability in Fraud Detection

Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

“…Attribution theory explains a person's behavior caused by internal factors which are encouragement from within a person and can affect the auditor's ability to detect fraud. Auditors who have a high level of professionalism will more easily detect fraud because they are thorough and always seek the truth of the evidence they receive (Budiatmaja, 2022;Prohantoro & Kuntadi, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Sari et al, 2022;Wahidahwati & Asyik, 2022). The results of this study are supported by the results of previous research find that professionalism has a positive and significant influence on auditor's ability to detect fraud.…”

“…Based on the attribution theory that describes a person's behavior is determined by internal factors which are the character from within a person. Audit experience is a factor from within a person that can only be developed by the individual through the number of assignments carried out that can affect the auditor's ability to detect fraud (Cortinah & Ruslim, 2022;Iskandar et al, 2022;Joko, 2023;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Wahidahwati & Asyik, 2022).…”

“…According to Wahidahwati (2022) and Joko (2023), an auditor with high flight hours is usually more thorough in detecting fraud than an auditor with low flight hours because experienced auditors are auditors who are able to detect, understand and even look for the causes of the emergence of fraudulent fraud. Auditors who have the same experience in completing their audit tasks show a big difference.…”

“…Basically, the research to be carried out by this researcher has been carried out by many previous researchers, with reference to several previous studies related to the ability of auditors in the private sector and public sector, and also showed different results from the level of significance of each factor-factors that affect the ability of auditors. The results of previous studies show that professional skepticism and audit experience have a positive effect on the auditor's ability to detect fraud (Budiatmaja, 2022;Prohantoro & Kuntadi, 2022;Putra, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Sari et al, 2022;Wahidahwati & Asyik, 2022). However, there are differences in research results that competence has a negative effect (Cahyani et al, 2022).…”

“…The ability of auditors is a reflection of the abilities they carry out in the audit process. The auditor's ability to detect fraud is the quality of an auditor in explaining irregularities in his audit assignments (Iskandar et al, 2022;Prohantoro & Kuntadi, 2022;Putra, 2022;Wahidahwati & Asyik, 2022;Widiyanto, 2022). The ability of auditors to detect fraud is experiencing openness related to audit quality, which is increasingly evident because it is supported by technology.…”