TY - JOUR AU - Almira Dian Prameswari, AU - Unggul Purwohedi, AU - Dwi Kismayanti Respati, PY - 2022/04/30 Y2 - 2024/03/29 TI - Factors Affecting Auditor's Ability to Detect Fraud JF - Jurnal Akuntansi, Perpajakan dan Auditing JA - JAPA VL - 3 IS - 1 SE - DO - UR - http://pub.unj.ac.id/index.php/japa/article/view/622 SP - 78-96 AB - <p><em>This research aims to examine the effect of independence, competence, professional skepticism, and time pressure to auditor’s ability to detect fraud. This study uses primary data with a sample of auditors working at the Public Accounting Firm (KAP) which located in East Jakarta, and have obtained permission form Ministry of Finance and also listed in the official website of Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021.&nbsp; The sampling technique in this study used convenience sampling with 52 respondents. Hypothesis testing in this study using multiple regression models using SPSS 25. The results shows that: 1) Independence has a positive effect on the auditor's ability to detect fraud, 2) Competence has no effect on the auditor's ability to detect fraud, 3) Professional skepticism has a positive effect on the auditor's ability to detect fraud, 4) Time pressure has no effect on the auditor's ability to detect fraud.</em></p><p><strong><em>Keywords:</em></strong><em> independence, competence, professional skepticism, time pressure, auditor’s ability to detect fraud.</em></p> ER -