Determinants of Auditors Ability in Fraud Detection

This study aims to examine the effect of auditor experience, ethics, professional skepticism, and personality type on fraud detection. research was designed using a quantitative approach. Data analysis multiple linear regression model with spps software. There are several tests carried out before carrying data analysis. The prerequisite include validity, reliability, normality, multicollinearity, heteroscedasticity tests. population sample in this were 156 supreme audit boards spread across various regional entities east java province consisting 38 city governments 1 provincial government. sampling technique used is by non-probability amounted fifty-seven auditors. results show that experience has positive significant detection, ethics skepticism detection findings supported attribution theory theory.