Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices

ABSTRACT : The purpose of this study is to determine the effect of auditor ethics and audit tenure on auditors’ability to detect creative accounting practices. The study is conducted on auditors who work at the Bali ProvincePublic Accountant Firm which is registered at IAPI 2020. The sample selection method uses purposive samplingtechnique. The number of samples in the study were 60 people. The analysis technique used is Multiple LinearRegression Analysis. The results show that auditor ethics has a significant negative effect on the ability ofauditors to detect creative accounting practices, which indicates that when an auditor detects creative accountingpractices in financial statements, the auditor chooses to override ethics and thus ignores actual findings.Meanwhile, audit tenure has a significant positive effect on the ability of auditors to detect creative accountingpractices, which indicates that the longer the audit tenure or the longer the audit engagement period, theauditor’s ability to detect creative accounting practices in the financial statements will increase.

Keywords -audit tenure, creative accounting, auditor ethics