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This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method used Moderated Regression Analysis (MRA) with SPSS 20.00 for Windows. The results of the study indicated that independence and experience had a significant positive effect on the auditor's ability to detect fraud. While gender had a positive but not significant effect on the auditor's ability to detect fraud. In addition, the results of this study also showed that professional skepticism was able to moderate the relationship between independence, experience, and gender to the auditor's ability to detect fraud.

THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE