INDEPENDENCE, PROFESSIONALISM AND AUDITOR’S ABILITY IN DETECTING FRAUD(PT. TELKOM BANDUNG)

Abstract

The aim of this research is to examine about of auditor independence and professionalism on
the ability of auditors to detect fraud at PT. Telkom. This research, using descriptive and
verification with explanatory.The ability of auditors will be higher in detecting fraud if
auditor independence and professionalism is getting better. The magnitude of the influence of
these two variables on the ability of auditors to detect fraud was 61.6% and the remaining
38.4% was influenced by other factors not revealed in this study. There is a weakness of
auditor independence in terms of auditor freedom in determining the subject of examinations,
access to information and carrying out active cooperation in the process of auditing and
reporting on audit results not to cause multiple interpretations. There are weaknesses in the
professionalism of auditors in terms of the use of knowledge, ability and experience as a
basis for decision making, the ability to safeguard company wealth, independence from
management pressure and participation in organizations is still relatively weak. The need to
increase discussion and friendship among fellow professions.