PENGARUH SKEPTISISME PROFESIONAL, DUE PROFESSIONAL CARE, PENGALAMAN, DAN TINGKAT EFEKTIVITAS RED FLAGS TERHADAP PENDETEKSIAN KECURANGAN

This study aims to determine the effect of professional skepticism, due professional care, experience and the level of effectiveness of red flags on fraud detection. The population in this study were external auditors working at the Palembang Public Accountant Office. The number of samples to be used in this study is as much as the population. The type of data collected in this study is primary data. The research sample obtained was 39 respondents. The test uses multiple linear regression methods, with the help of SPSS 23. The test results show that the first hypothesis (H1) states that professional skepticism towards fraud detection is not supported. The second hypothesis (H2) which states that due professional care for fraud detection is supported. The third hypothesis (H3) states that experience with fraud detection is supported. The fourth hypothesis (H4) states that the level of effectiveness of the red flags against fraud detection is supported. Keywords: Professional skepticism, Due professional care, experience, the level of effectiveness of red flags, fraud detection