THE EFFECTS OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, AND INDEPENDENCE ON FRAUD DISCLOSURE
Published:
2026-10-27Downloads
Abstract
This study aimed to examine the effects of auditor competence, professional skepticism, and auditor independence on fraud disclosure at the South Sumatra Representative Office of the Financial and Development Supervisory Agency. The study employed a quantitative approach with a causal research design and used census sampling. Data were collected through questionnaires distributed to 87 auditors, of whom 83 returned usable responses, resulting in a response rate of 95.40 percent. The data were analyzed using multiple linear regression analysis after validity, reliability, normality, multicollinearity, and heteroscedasticity tests were conducted. The findings showed that auditor competence did not have a significant effect on fraud disclosure. In contrast, professional skepticism and auditor independence each had positive and significant effects on fraud disclosure. The simultaneous test also indicated that auditor competence, professional skepticism, and auditor independence jointly had a positive and significant effect on fraud disclosure. The coefficient of determination showed that the three independent variables explained 63.8 percent of the variation in fraud disclosure, while the remaining 36.2 percent was influenced by other factors outside the model. These results implied that fraud disclosure was strengthened when auditors demonstrated critical judgment and maintained objectivity in carrying out audit procedures. The findings suggest that government audit institutions should prioritize the development of professional skepticism and auditor independence to enhance fraud disclosure practices, while technical competence remains important as a supporting foundation for effective audit performance.
Keywords:
Author Competence Professional Skepticism Auditor Independence Fraud Disclosure BPKPReferences
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