THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES

Abstract

The ability to detect creative accounting practices is the skill possessed by auditors to detect financial number games including earnings management in financial reports. This research aims to test and analyze the influence of Independence, Integrity, Auditor Experience and Audit Fees on the Ability to Detect Creative Accounting Practices partially and simultaneously. The population of this research is the auditors of the Medan City Public Accounting Office. The data collection technique used in this research was conducting a field survey, namely by distributing questionnaires. The data used is primary data obtained by administering 90 questionnaires. From the results of distributing questionnaires and collecting them again, the amount of data processed was 80 questionnaires. Determination of the sample using the saturated sample technique. The research design developed was multiple linear regression analysis. The data collected by researchers was processed using the SPSS application. The research results show that Independence, Integrity, Auditor Experience, and Audit Fees partially influence the Ability to Detect Creative Accounting Practices. In addition, the variables independence, integrity, auditor experience, and audit fees influence the ability to detect creative accounting practices simultaneously.