The Influence Of Professional Skeptism And Competence On Auditors' Ability In Detecting Fraud With Internal Locus Of Control As A Moderation Variable

Noviyanti Angreani, Mediaty Mediaty, RA Damayanti


Abstract— This study aims to examine and analyze the influence of professional skepticism and competence on the auditor's ability to detect fraud with internal locus of control as a moderating variable. The object of research is the auditor of the North Kalimantan Inspectorate. Determination of the sample using the non-probability sampling method with census techniques or saturated sampling techniques, namely research that takes samples that do not provide equal opportunities/opportunities for each element or member of the population that meets the criteria to be selected as a sample. The total population in this study was 36 auditors and all populations were used as samples for data collection using a questionnaire with data analysis using moderated regression analysis (MRA). The results of the study show that: first, Professional skepticism has a positive and significant effect on the auditor's ability to detect fraud. Second, competence has a positive and significant effect on the auditor's ability to detect fraud. Third, internal locus of control strengthens in moderating the effect of professional skepticism on the auditor's ability to detect fraud. Fourth, the internal locus of control strengthens in moderating the effect of competence on the auditor's ability to detect fraud.

Keywords- Auditor, professional skepticism, competence, internal locus of control, fraud detection.


Auditor, professional skepticism, competence, internal locus of control, fraud detection.

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