The Effect of Auditor Competency and Independence on Chaffic Prevention (Fraud) in Public Accountant Offices, Bandung City

Abstract

Public accountants have the obligation to be free from fraud, the independence of auditors is very useful for the interests of the public accounting profession in collecting sufficient data and evidence regarding financial reports. The auditor must have competence, one of which is determined by the experience of auditors in conducting audits, the longer an auditor's experience in auditing will affect the formation of audit considerations, which in turn will affect preventing fraudulent fraud that occurs while on duty. This study aims to examine the influence of competence and independency of prevention (fraud) Public Accounting Firm in Bandung city. This research was conducted in 17 KAP (Public Accounting Firm) and obtained 37 respondents consisting of juniors, seniors, supervisors. The data used in this study are the main data collected through a questionnaire. These results indicate that the variable competence of auditor and independence of auditors have a positive effect on the prevention of fraud (fraud) of 25.9%.