Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection

Pratiwi, Wike and Rizal, Noviansyah and Indrianasari, Neny Tri and Wiyono, M. Wiyono and Ifa, Khoirul (2019) Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection. Jour of Adv Research in Dynamical & Control Systems, 11 (12). pp. 26-33. ISSN 1943-023X

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Abstract

Interventions using financial statements are the type of fraud that has the most significant impact on the survival of business entities. For this reason, the role of external auditors is needed to increase transparency, accountability, and reliability of financial statements. The study aims to determine auditor competence, auditor independence, auditor experience, audit fees, and time budget pressure on fraud detection. This research was conducted at 20 public accounting firms in the Surabaya district. The sampling method used was using the questionnaire method, and the data test used was PLS (Partial Least Square). The results of this study showed significant positive results in fraud detection. This can occur because auditor competence, auditor independence, auditor experience, audit fees, time budget pressure significantly affect the auditor's ability to produce audit quality that is accountable, relevant, and reliable so that it will be very easy for external auditors to detect fraud on business entities. Keywords--- Auditor Competence, Auditor Experience, Auditor Independence, Audit Fees, Time Budget Pressure.

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