PENGARUH SKEPTISISME PROFESIONAL, PELATIHAN AUDIT KECURANGAN, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi di Inspektorat Kabupaten Sleman)

This research aims to test empirically the influence of professional skepticism of auditors, fraud audit training, and independence of the auditor in the auditor's ability to detect fraud. Object of this research is the audito rand �Irban� in the Sleman District Inspectorate. The techniques of collecting data used the survey method with questionnaire instruments and documents required. The sample of this research was collected by using purposive sampling method. There are 31 questionnaires which are sent and 100% of the questionnaires return. The data are analyzed using multiple regression analysis method and processed with SPSS for Windows version 20.00. The results of this research show that auditor's professional skepticism and auditor�s independence significantly affect the auditor's ability to detect fraud, while for fraud audit training variable was not shown to have an influence on the ability of auditor�s to detect fraud