The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable

This study aims to determine the effect of professional skepticism on fraud detection with auditor training as a moderating variable at the Inspectorate of South Sulawesi Province. This study uses a type of quantitative research, the data source used is primary data obtained through the distribution of questionnaires at the Regional inspectorate office who are willing to be respondents, with a census sampling technique with a sample of 40 auditors. The statistical method used to test the hypothesis is to use SEM analysis with the help of the Smart PLS application. The results showed that partially professional skepticism has a positive and significant effect on fraud detection. In moderation, auditor training strengthens the effect of professional skepticism on fraud detection.