Measurement Of The Public Sector Internal Auditor Professional Skeptisism In Fraud Detection

  • Fitria Husnatarina Economics and Business Faculty, Palangka Raya University
  • San Petro YBPK Palangka Raya Economics Institute
  • Diah Prasita YBPK Palangka Raya Economics Institute
  • Agus Mictyson YBPK Palangka Raya Economics Institute
Keywords: auditor professional skepticism, fraud detection ablity, public sectorinternal auditor, examinationobject.


This study aims to see the importance of professional skepticism of auditors on the ability of auditors to fraud detection. Without applying professional skepticism, auditors will only find misstatements caused by errors and it is difficult to find misstatements caused by fraud, because fraud will be hidden by theculprit (Noviyanti, 2008). Research on professional skepticism is mostly carried out on internal and external audits of the private sector, but rarely on public sector auditors. The research method used is a linear regression analysis method and for data analysis using questionnaire tabulation, validity test and reliability test. The research data was obtained from a questionnaire (primary) given to 40 auditors. The results showed that auditor professional skepticism has a relationship and influence on theability of auditors to detect fraud on inspection objects with an average value of 74.45. This means that the level of skepticismis high enough to detect fraud.