(Peer Review + Similarity + Document) Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan

This study aims to analyze the effect of professional skepticism, auditor independence and fraud cheating training on the auditor's ability to detect fraud. The population in this study is the Auditor who works in the Public Accounting Firm in Malang. The sampling technique in this study uses the Non-Probability Sampling technique with the method used Purposive Sampling which means the sampling technique is based on certain criteria such as: (1) Auditors who work in the Public Accounting Firm in Malang (2) Auditors who have a period minimum 1 year work Calculation of sample determination using Slovin formula with the results of the calculation of 51 respondents. Data processed is primary data through surveys by distributing questionnaires which are then analyzed with SPSS 22 Software, data processed using multiple linear regression analysis to test hypotheses. The
results of this study indicate that partially the professional scepticism variable influences the auditor's ability to detect fraud, auditor independence affects the auditor's ability to detect fraud, and fraud audit training does not affect the auditor's ability to detect fraud. Simultaneously professional skepticism, Auditor independence and cheating audit training affect the auditor's ability to detect fraud.