Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Brebes)

Abstract

Fraud is a serious threat to the integrity of an entity's financial statements that can harm various parties. Auditors have an important role in detecting fraud so that financial statements can be trusted. This study aims to examine the influence of professional skepticism, auditor independence, and fraud audit training on auditors' ability to detect fraud, especially at the Brebes Regional Asset Financial Management Agency (BPKAD). The research method used was quantitative with a population and a sample of 45 BPKAD Brebes employees. Data was collected through questionnaires that measured these variables. The results of the analysis showed that partially, professional skepticism and auditor independence had a positive but insignificant effect on the auditor's ability to detect fraud. On the other hand, fraud audit training has a positive and very significant effect on the ability of auditors. Simultaneously, these three variables have a positive and significant effect on the auditor's ability to detect fraud. These findings confirm the importance of fraud audit-specific training as a key factor in improving auditors' abilities, while professional skepticism and auditor independence also make a positive contribution, although not significantly individually. This study has limitations because it only focuses on one agency, so it is recommended for future research to expand the scope of the research object and strengthen training programs and policies that support auditor independence. The practical implications of this study are the need to improve fraud audit training programs and strengthen auditor independence to increase the effectiveness of fraud detection in the internal audit process.