This research aims to understand the perception of auditors responsibility in detecting fraud, there are three of variable used to test this perception that is independence, competence and an auditing procedure. the data used in this research is primary data which are in the form of the questionnaire by using the question open and closed expressed with likert scale of 1 to 5. population that is used in this research is auditor BPK and BPKP that work in Central Java Province, the sample collection in this research technique using random sampling and obtained the number of samples from 65 auditors, with a total of the questionnaire can be used as many as 58 people. the result of this research shows that positive affect on the XI significance 0,013 with the value of Y, X2 also affect the value of significance to Y with positive 0,002, while X3 0,535 with the significance of the negative influence to Y.

        Kata kunci: