PENGARUH BEBAN KERJA, PENGALAMAN,INDEPENDENSI, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA AUDITOR DI KAP WILAYAH JAKARTA PUSAT)

Siti Ranita Sakinah, 2018: The Influence Of Workload, Experience, Independence, And Scepticism Professional, On Detection Fraud (Empirical Study Of Auditors In KAP Central Jakarta) Pembimbing: (1) Ratna Anggraini, SE., Akt.,M. Si., CA (2) Choirul Anwar, MBA, MAFIS, CPA This research aims to test empirically the influence of workload, experience, independence, and professiona skepticism on fraud detection. The data collection done by distributing questionares to respondens, that are auditors at KAP was representative of Central Jakarta. workload is measured using by indikator of workload from Persellin Schmidt dan Wilkins (2014), experience is measured using by indikator of experience from Putra (2017), independence is measured by indicator of professional independence from Sawyer (2006), Skepticism professional is measured by scale of skepticism from Hurt (2010), Fraud detection is measured by by fraud symptoms fromo Fulerton and Durtschi (2004). Total of sample in this study is 68 respondents, with purposive sampling for selection sample.The analytical method used in research is the simple regretion with Statistics SPSS 17. The result showed that the workload, experience, independence not significant to fraud detection, and skepticism professional is positif significant to detecting fraud. Keywords: Workload, Experience, Independence, Skepticism Professional, Fraud Detectio