The Effect of Auditor Competence and Professional Judgment on Fraud Disclosure
DOI:
https://doi.org/10.55927/ijabm.v5i1.1Keywords:
Auditor Competence, Professional Judgment, Fraud Disclosure, Attribution TheoryAbstract
This study investigates how auditor competence and professional judgment influence the effectiveness of fraud disclosure. The research was conducted on auditors employed at the Audit Board of the Republic of Indonesia (BPK RI), Bengkulu Province Representative Office. The population in this study consisted of 50 auditors, with 40 respondents selected using a convenience sampling technique, namely auditors who were willing and able to provide information. The research applied a quantitative descriptive approach, using primary data collected through questionnaires distributed to the 40 auditors. Data analysis was carried out using multiple linear regression with the assistance of the SPSS Statistics software. The findings show that auditor competence has a positive effect on the auditor’s ability to disclose fraud, indicating that the BPK RI Bengkulu Province Representative Office needs to prioritize the development of auditor competence to enhance audit effectiveness and fraud detection. Furthermore, professional judgment was also found to have a positive effect on fraud disclosure, which implies that improved professional judgment leads to more transparent and accurate audit outcomes and strengthens stakeholder confidence in financial reporting
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