THE ROLE OF CORPORATE GOVERNANCE AND AUDITOR EXPERTISE ON FRAUD DETECTION

Abstract

This research aims to analyze the influence of Corporate Governance and The Expertise of Auditor in fraud detection in the company. The population in this research were auditors who work for The Audit Board of The Republic Indonesia (BPK) representative in The Special Region of Yogyakarta. Of the population, the research sample were 35 auditors. The type of data is primary data by distributing questionnaires with the research sample. For the data analysis, this study makes use of multiple linear regression analysis and a classic assumption test. The research finding reveals that Corporate Governance and Auditor Expertise have significant effect on fraud detection.