Auditor Independence and Experience on the Auditor's Ability to Detect Fraud
DOI:
https://doi.org/10.55983/ijeset.v2i1.434Keywords:
Independence, Auditor Experience, Internal Auditor, Ability Detecting FraudAbstract
This research aims to determine, analyze, and obtain evidence of the influence of auditor independence and experience on the auditor's ability to detect fraud at Public Accounting Firms in Medan. The population used in this research were auditors who worked at Public Accounting Firms in Medan. The sample for this research was 35 auditors from 173 who worked in public accounting firms. The data collection technique uses a questionnaire, measured using a Likert scale. The analysis technique in this research uses Structural Equation Model (SEM) analysis with the help of the Smart PLS version 4.0 program. The research results show that the variables of independence and auditor experience influence the auditor's ability to detect fraud. The analysis results show that independence in the auditor's ability to detect fraud has a path coefficient of 0.735. Auditor experience on the auditor's ability to detect fraud has a path coefficient of 0.663
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