Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompetensi, tekanan ketaatan, pengalaman auditor dan independensi terhadap pendeteksian temuan berindikasi fraud. Populasi dalam penelitian ini adalah auditor internal pemerintah yang bekerja di empat kabupaten di seluruh Inspektorat Pulau Madura. Sampling yang digunakan adalah sensus. Kuesioner dibagikan kepada responden sebanyak 83 dan jumlah kuesioner yang dianalisis sebanyak 60 Analisis data dilakukan dengan metode regresi linier. Hipotesis diuji dinyatakan sebagai kompetensi dan tekanan ketaatan tidak berpengaruh signifikan terhadap pendeteksian temuan berindikasi fraud.Sementara pengalaman auditor dan independensi auditor berpengaruh signifikan terhadap pendeteksian temuan berindikasi fraud. Kata kunci: pendeteksian temuan berindikasi fraud, kompetensi, tekanan ketaatan, pengalaman auditor dan independensi.

The purpose of this study was to analyze the effect of competency, obbedience pressures, auditor’s experience, and independency to the findings indicated fraud detection. The population in this study is internal auditor of government which working in four inspektorat kabupaten throughout Madura Island. Sampling used is the census. Questionnaires were distributed to the respondents as much as 83 and the number of questionnaires that analyzed as much as 60. Data analysis conducted with linear regression method. The hypothesis tested are revealed as that competency and obedience pressure does not significantly influence the findings indicate fraud detection. While auditor’s experience and independency of the auditor significant effect on the findings indicate fraud detection. Keywords: the findings indicated fraud detection, competency, obbedience pressures, auditor’s experience and independency.

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