Influence of Competence, Professional Skeptism and Audit Knowledge on Financial Decrease Detection (Study on Inspectorate Aceh)

Abstract

This study aims to examine the influence of competence, professional skepticism and knowledge audit either jointly or separately to the financial fraud detection at Inspectorate Aceh. The unit of analysis in this study is all auditor/P2UPD/pemeriksa at the office of the InspectorateAceh. Sources of data in this study using primary data are the results of questionnaries obtained from respondent research. While the technique of collecting research data is done by technique of spreading questionnaires. The analysis method used is Multiple Liniear Regression Analysis. The result of the research shows that the competence, professional skepticism and knowledge audit either jointly or separately affect the financial fraud detection at Inspectorate Aceh.

Keyword: Competence, Professional Skepticism, Audit Knowledge, Financial Fraud Detection.