The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data the form a questionnaire as an instrument collection. Respondents was selected convenience sampling method, because it has been determined by KAP. Questionnaire distributed 60 from 16 KAPs, but only 51 questionnaires were returned 46 processed. Data analysis PLS Method. The results show that there is attitude professional skepticism KAP Bandung City have significant positive effect on Detection Financial Statement Fraud, either partially or simultaneously. 
 Keywords: Auditor Skepticism, Technology, Fraud Detection
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