The Effect of Compensation on the Relationship Between Professional Skepticism, Ethics, Personality Type, Auditor's Experience and Fraud Detection

The quality of financial reports is a major consideration for interested parties, so it is necessary to carry out an audit of the financial statements by an independent party (auditor) to detect bias manipulation or potential fraud in financial reporting. The auditor's ability to detect fraud tends to depend on the level of professional skepticism, ethics, personality type, and auditor experience. This study applies a survey research method using a questionnaire with independent auditors as respondents who are registered at the Public Accounting Firm in Bali. Hypothesis testing using Moderated Regression Analysis (MRA). The data in this study were obtained by conducting a survey using a questionnaire. There are 69 active auditors at KAP in Bali as the research population, but only 60 auditors are willing to be respondents and there are 4 incomplete questionnaires so that only 60 questionnaires/respondents are eligible to be research samples. This study proves that compensation moderates positively on the relationship between the variables of skepticism, professional ethics and experience on fraud detection. Compensation was not shown to moderate the relationship between personality type and fraud detection