摘要：The purpose of this study was to analyze the effect of fraud risk assessment,skepticism, and workload on the ability to detect fraud with experience as aquasi-moderating variable. The population and sample of this study areauditors who work in the Financial and Development Supervisory Agency(BPKP) of Central Java Province. The sample in this study was 41 auditors.Data collection using a questionnaire. The method of data analysis in thisstudy was moderated regression analysis (MRA). The results showed thatfraud risk assessment, skeptism and workload had significant effect on theability to detect fraud. Experience could moderate the effect of the relationshipbetween risk assessment of fraud and the ability to detect fraud.
其他摘要：Tujuan penelitian adalah menganalisis pengaruh penilaian risiko kecurangan,skeptisisme, dan beban kerja pada kemampuan mendeteksi kecurangan denganpengalaman sebagai variabel moderasi pada variabel penilaian risiko kecurangan.Populasi dan sampel penelitia
关键词：Risk of fraud assessment; fraud detection; experience
