PENGARUH FRAUD RISK ASSESSMENT, INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN FRAUD: STUDI EMPIRIS PADA AUDITOR DI BPK-RI

The aim of this research is to determine the influence of fraud risk assessment, independence, competency and audit experience on fraud detection. The data used is primary data collected through a questionnaire. The population in this research is auditors at BPK RI. The sampling technique uses a purposive sampling technique, namely samples taken based on certain criteria and the sample obtained was 38 respondents. The data analysis technique in this research is using multiple linear regression with the help of SPSS version 25 software and Microsoft Excel. The research results using the f test show that fraud risk assessment, independence, competency and audit experience simultaneously have a significant effect on fraud detection. Meanwhile, the t test shows that fraud risk assessment partially has a significant effect on fraud detection, partial independence has no effect on fraud detection, partial competency has a significant effect on fraud detection and partial audit experience has a significant effect on fraud detection.

Keywords: Fraud Risk Assessment, Independence, Competence, Work Experience and Fraud Detection.