ABSTRACT

The purpose of this study was to determine the effect of ethics, competence, trust and fraud risk assessment to the auditor's professional skepticism CPC Aceh Province of Indonesia. The population in this study were all auditors on BPK RI Aceh province, which now consists of 72 auditors. In the data retrieval is done by using the "census" of all auditors are contained in the BPK RI Representatives of Aceh. From the results of research among ethics, competence, trust and fraud risk assessment of the most major influence on the auditor's professional skepticism is a fraud risk assessment because it has the largest regression coefficient. Ethics, competence, trust and fraud risk assessment is very influential on professional skepticism by government auditors BPK RI Representatives of Aceh. Proof partially by using the t test - the test showed that the ethics, competence, trust and fraud risk assessment is partially significant effect on the auditor professional skepticism. Proof is carried out simultaneously by using the test F-tests also showed variable ethics, competence, trust and fraud risk assessment simultaneous significant effect on the auditor's professional skepticism. Based on the results of multiple linear regression analysis of the hypotheses tested in this study acceptable.

Key Word : Effect Of Ethics, Competence, And Trust Fraud Risk Assessment Of Professional Auditors Skepticism

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