Abstract:
Fraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has
costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The
Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible
for auditing, management and financial responsibility of the state. This research aims to investigate the
effect of examination experience, red flags, audit time budget pressure, workload, and personality type
with the ability to detect fraud. This study used saturated sample method or census with the population
of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an
online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate
that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit
time budget pressure, professional skepticism, workload, and personality type have no effect on the ability
to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities,
especially in detecting fraud.
