PENERAPAN SKEPTISME PROFESIONAL AUDITOR INTERNAL PEMERINTAH DALAM MENDETEKSI KECURANGAN DI SEKTOR PUBLIK (STUDI PADA AUDITOR DI BPKP PERWAKILAN PROVINSI JAWA TIMUR)

Abstract

This research is aimed to describe the application of professional skepticism by auditor in BPKP
Representative in East Java to detect. The approach used in this research is a qualitative descriptive using
case study. Data collected through interviews to the informant using snowball method. The application of
professional skepticism would be understood based on its characteristics as stated by Hurtt (2010). The
results showed that the auditor in BPKP Representative East Java apply professional skepticism at each
stage of the audit to detect public sector’s fraud. This is reflected in the way of critical thinking when
auditors understanding a fraud case, the suspention of judgment in decision making, make a reasonable
assurance by searching knowledge and understanding the other related, and have a self-motivation and selfconfidence. Characteristics of skepticism can be formed from a trait, level of experience, and a state. The
implication of this research is to increase auditor’s attention to apply professional skepticism and to
consider the characteristics of skepticism when planning an assignment.

Keywords:
professional skepticism, government’s internal auditor, detection, public sector’s fraud, qualitative
descriptive