The Effect of Auditor Competence and Professional Judgment on Fraud Disclosure

This study aims to examine the influence of auditor competence and professional judgment on fraud disclosure. This study was conducted on auditors working at the BPK RI Representative Office of Bengkulu Province. The population in this study was 50 respondents, using the convenience sampling method, where the population willing or able to provide information was only 40 respondents. This study uses a quantitative descriptive approach, with a data collection method using primary data obtained from distributing questionnaires to 40 respondents. The data analysis technique uses multiple linear regression analysis with the help of the SPSS Statistics program. The results of the study indicate that the auditor competency variable has a positive effect on the auditor's ability to disclose fraud, which indicates that the BPK RI Representative Office of Bengkulu Province must focus on developing auditor competency to improve audit effectiveness and fraud disclosure. Then the professional judgment variable has a positive effect on fraud disclosure. This means that an increase in professional judgment can produce more transparent and accurate audit results, as well as increase stakeholder trust in financial reports