@article{Septiani_Zulpahmi_Sumardi_2022, title={The Effect of Professional Skepticism and Gender on the Ability to Detect Fraud by Auditors at the Directorate of Customs and Excise Audit}, volume={7}, url={https://knepublishing.com/index.php/KnE-Social/article/view/11498}, DOI={10.18502/kss.v7i12.11498}, abstractNote={<p>The present study determines and analyzes the effect of professional skepticism and gender on an auditor’s ability to detect fraud. The study sample comprised auditors working at the Directorate of Customs and Excise Audit. Samples were selected through a random sampling technique. A quantitative research was conducted using a questionnaire. Data were analyzed through multiple linear regression analysis using the SPSS software v.25. The results indicated that professional skepticism and the auditors’ gender had a significantly positive effect on the ability to detect fraud. The authors recommend future studies to be conducted using interviews, case studies, and mixed methods and not just a questionnaire.</p> <p><strong>Keywords:</strong> professional skepticism, gender, the ability to detect fraud</p&gt;}, number={12}, journal={KnE Social Sciences}, author={Septiani, Dwi and Zulpahmi, . and Sumardi, .}, year={2022}, month={Aug.}, pages={11–28} }