Jour of Adv Research in Dynamical & Control Systems, Vol. 11, No. 12, 2019 Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection Wike Pratiwi, STIE Widya Gama Lumajang. Noviansyah Rizal, STIE Widya Gama Lumajang. Neny Tri Indrianasari, STIE Widya Gama Lumajang. M. Wimbo Wiyono, STIE Widya Gama Lumajang. Khoirul Ifa, STIE Widya Gama Lumajang. Abstract--- Interventions using financial statements are the type of fraud that has the most significant impact on the survival of business entities. For this reason, the role of external auditors is needed to increase transparency, accountability, and reliability of financial statements. The study aims to determine auditor competence, auditor independence, auditor experience, audit fees, and time budget pressure on fraud detection. This research was conducted at 20 public accounting firms in the Surabaya district. The sampling method used was using the questionnaire method, and the data test used was PLS (Partial Least Square). The results of this study showed significant positive results in fraud detection. This can occur because auditor competence, auditor independence, auditor experience, audit fees, time budget pressure significantly affect the auditor's ability to produce audit quality that is accountable, relevant, and reliable so that it will be very easy for external auditors to detect fraud on business entities. Keywords--- Auditor Competence, Auditor Experience, Auditor Independence, Audit Fees, Time Budget Pressure. I. Introduction PricewaterhouseCoopers (PwC) released by the Global Economic Crime Survey in 2018 mention reliable financial reports are financial reports that are free of fraud. PricewaterhouseCoopers (PwC) also revealed that the silent killer is an appropriate term to describe the word fraud, which can be interpreted as a disease that occurs in business entities, which, if not treated immediately, will cause bankruptcy on business entities. The Association of Certified Fraud Examiners then defines fraud as an act of fraud committed by an opportunity to maximize one's utility. The following is a diagram showing the types of fraud cases that often occur in Indonesia sourced from the 2016 Association of Certified Fraud Examiners (ACFE). Figure 1: Diagram of Fraud Types in Indonesia Source of Data Processed: ACFE Chapter Indonesia, 2016. Type of fraud Corruption 77% State assets 19% Financial statements 4% DOI: 10.5373/JARDCS/V11I12/20193208 ISSN 1943-023X 26 Received: 05 Oct 2019/Accepted: 10 Nov 2019