PENGARUH SKEPTISISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP UPAYA PENDETEKSIAN KECURANGAN (FRAUD) (Case Study pada PT BPR Cianjur Jabar)

Mia Shopia (1630621024) Muhammadiyah University of Sukabumi. The Effect of Professional Skepticism and Auditor Independence on Fraud Detection Efforts (Case Study at PT BPR Cianjur Jabar). This study aims to analyze the effect of independent variables on the dependent variable, namely professional skepticism and auditor independence of fraud detection efforts. PT BPR Cianjur Jabar who became respondents in this study by distributing questionnaires. The Cakeisoner is distributed to all PT BPR Cianjur Jabar employees to 10 PT BPR Cianjur Jabar offices namely 1 NonOperational Headquarters, 1 Operational Headquarters and 8 Branch Offices spread throughout the Cianjur Regency of West Java (Sindangbarang Branch Offices, Sukanagara Branch Officers, Branch Offices at Sukanagara Branch, Pacet, Cidaun Branch Office, Cibeber Branch Office, Kadupandak Branch Office, Cikalong Branch Office, Ciranjang Branch Office) with a total of 119 employees. However, there were 90 respondents who could be processed the questionnaire. The sampling technique used in this study is convenience sampling technique. So that researchers are free to determine the research sample with the aim that collection is faster and easier in determining who is the sample. The results found in this study are that professional skepticism and auditor independence influence fraud detection efforts. This was stated because this research had been tested. The test used is multiple linear regression test