The Impact of Ethical Awareness, Auditor Experience, Skepticism Attitude, and Time Pressure on Detecting Fraud in Public Accountant Offices in The City Of Medan

Abstract

The aim of this study is to explore how factors such as Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure affect Fraud Detection. Primary data for this study were gathered through a survey completed by sixty respondents. Secondary data were obtained from online resources and published works to assist the research. The independent variables in this investigation encompass Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure, while Fraud Detection is the dependent variable. This study primarily focuses on the success rate of fraud detection. Multiple linear regression was employed as the method of data analysis, with SPSS software used for this purpose. The findings of this study indicate that Time Pressure significantly influences fraud detection, while Ethical Awareness, Auditor Experience, and Skepticism do not have a significant impact. Yet, collectively, Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure do exert a substantial effect on Fraud Detection at KAP in Medan.