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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Syahputra, Sendi
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Kompetensi dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan pada Kantor Akuntan Publik (KAP) Kota Medan Fahmi, Muhammad; Syahputra, Sendi; Harahap, Riva Ubar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 12, No 1 (2025): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v12i1.11809

Abstract

This study analyzes the influence of competence and professional skepticism on auditors' ability to detect fraud in Public Accounting Firms (KAP) in Medan. Data were collected via questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) 4.1. The results indicate that competence has a positive and significant effect on auditors' fraud detection ability (coefficient 0.371, t-statistic 3.334, p-value 0.001). Professional skepticism also has a significant effect (coefficient 0.574, t-statistic 5.085, p-value 0.000). Outer Loading values above 0.7 confirm the validity of the measurement model. These findings align with previous research, indicating that auditors with high competence and skepticism are more effective in detecting fraud. This study suggests that Public Accounting Firms should enhance auditor training and professionalism to improve fraud detection effectiveness.
Co-Authors Harahap, Riva Ubar MUHAMMAD FAHMI