The Influence of Auditor Experience, Professional Expertise, and Gender on the Detection of Moderate Cheating Skepticism of Professionals

Abstract

The purpose of this study is to determine the effect of the auditor's experience on fraud detection, the influence of professional expertise on fraud detection, gender influence on fraud detection, and the influence of auditor experience, professional and gender expertise on fraud detection with professional skepticism as moderation. This research was conducted at Public Accountant Office of Bandung with quantitative descriptive research method and verification. Data source used primary data source. The data collection tektik used is a questionnaire. The technique of determining the sample in this research is purposive sampling. Hypothesis testing used is multiple linear regression analysis. The results of the research indicate that (1) the auditor's experience has an effect on the fraud detection, (2) the professional skill influences the fraud detection, (3) the gender affects fraud detection, and (4) the auditor's experience, professional expertise, and gender jointly A high influence on the detection of fraud with professional skepticism as moderation at the Public Accounting Firm in Bandung. Suggestions for future researchers are expected to be able to develop research by adding other variables that are not discussed in this study and subsequent researchers should expand and increase the object under study by using different respondents.