PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD ( Studi Empiris Pada Inspektorat Kota Batu )

This study aims to examine the effect of competence, professionalism, and audit experience on the auditor's ability to detect fraud. This type of quantitative research with respondents are inspectors and auditors at the Inspectorate of Batu City. Determination of the number of samples is done by non-probability sampling method with purposive sampling technique with a total sample of 31 respondents. The data analysis technique in this study uses the Smart Partial Least Square (PLS) software program Version 3.3.9_64bit. The results obtained in this study are competence has a positive and significant effect on the auditor's ability to detect fraud, professionalism has a positive and significant effect on the auditor's ability to detect fraud and audit experience has a positive and insignificant effect on the auditor's ability to detect fraud