Analisis faktor-faktor yang berpengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan

The research aims to analyse the effect of professional skepticism, independence, competence, auditor training, and audit risk, as the independent variables, on auditor’s responsibility to detecting fraud, as the dependent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study are auditors working in Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaries completed by the accountants. The sampling technique is using purposive sampling method, and the research data are analyzed using multiple regression analysis using SPSS. The research results are obtained that the variable of competence affect the auditor’s responsibility to detecting fraud. But the variable of professional skepticism, independence, audit trainee, and audit risk does not affect the auditor’s responsibility to detecting fraud. Key words: professional skepticism, independence, competence, auditor training, audit risk, auditor’s responsibility to detecting frau