ABSTRACT
The purpose of the research is to examine auditor demographic factors such as characteristics (gender, job position, working period), and competence (education, fraud experience, fraud training) on auditors’ perception. The respondents are auditors working in KAP (Central Accounting Firm) in Central Java and Jogjakarta. The sample used in the study was 87 from the public accounting firm in the area of Central Java and the general accounting firm in the field of Jogjakarta. Data were collected through questionnaires and processed by multiple linear regression analysis. We utilized SPSS for Windows version 16.0. The results of this study suggest that education and fraud experience influence auditors’ perception. Meanwhile, gender, job position, tenure, and fraud auditor training in perceptual not on influence perceptions of red flag effectiveness. Simultaneously, gender variables, job position, education, work period, fraud experience, and fraud training effect auditors’ perception.
