THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERIENCE OF INVESTIGATIVE AUDITORS AND WHISTLEBLOWING SYSTEM ON AUDITOR'S ABILITY IN DETECTING FRAUD

. This study aims to determine the effect of professional skepticism, auditor experience, and whistleblowing system on the auditor's ability to detect fraud. There are 2 problems that often occur in accounting, namely due to human error and then due to intentional errors. Errors and fraud have differences that lead to errors in a financial statement. Referring to various cases both at home and abroad, it shows that fraud can happen anywhere. For this reason, efforts to prevent and eradicate fraud need to be improved and intensified. The way the government handles and uncovers fraud that occurs, one of which is by conducting an investigative audit, and the public's concern for reporting on the whistleblowing system is also very effective in revealing corruption and fraud that occurred. The population in this study were all private internal and external auditors (Public Accounting Firms). Data collection techniques in this study using a questionnaire. This type of research is a hypothesis testing research. The number of samples collected is 56 respondents. The sampling technique used is convenience sampling. The results of this study indicate that: 1) Professional Skepticism has a positive effect on the auditor's ability to detect fraud. 2) The experience of the investigative auditor has a positive effect on the auditor's ability to detect fraud. 3) The whistleblowing system has a positive effect on the auditor's ability to detect fraud.


INTRODUCTION
There are two roblems that often occur in accounting, namely due to human error and then due to intentional errors. Errors and fraud have differences that lead to errors in a financial statement (Anggriawan, 2014). Referring to various cases both at home and abroad, it shows that fraud can occur anywhere (Syahrina et al., 2017). The rise of the phenomenon of providing Unqualified Audit Opinions (WTP) does not guarantee that an institution is free from fraud. This is reinforced by the fact that until December 2018 there were ten Regional Governments that received Unqualified Opinions, but their regional heads committed corruption. In addition to the scope of government, private companies and state-owned enterprises also received many unqualified opinions, but after that it was revealed that there were cases of fraud involving the top brass of the state-owned company. One of the cases is the provision of Unqualified Audit Opinions to PT Sunprima Nusantara Pemfundan (SNP Finance) and PT Garuda Indonesia for the 2018 financial statements.
Fraud or fraud is increasingly happening in various ways that continue to develop so that the auditor's ability to detect fraud needs to continue. Improved.
Currently, the limitations of the auditor will cause a gap for users of auditor services who hope that the auditor can provide assurance that the financial statements presented do not contain misstatements.
Many factors are thought to be the cause of the auditor's inability to detect fraud both internally (within the auditor) and externally. (Hartan & Waluyo, 2016) revealed that one of the causes of auditors detecting fraud is the low level of professional skepticism owned by auditors.
Auditors with high skepticism will increase the ability to detect fraud by developing additional information searches when faced with symptoms of fraud.
Profit mark-up, manipulation of financial statement records, and document omission are frauds that are often carried out that can harm the country's finances and economy (Mahsitah, 2021). This is for the benefit of individuals and groups of people. According to the results of the Indonesian fraud survey (Utami, 2018) internal audit and media reports are the most effective media for detecting fraud.
The reporting media in question is a system that makes the public dare to report fraud or what is known as the whistleblowing system. Whistleblowing is under the supervision of the audit committee and reports through this system will be followed up by internal audit (Maisaroh & Nurhidayati, 2021

Population and Sample
Population is a generalized area, consisting of objects with certain qualities and characteristics, which are determined by researchers to study and draw conclusions (Mahsitah, 2021). The population of this study are auditors who work in KAP and companies in the DKI Jakarta area, totaling 59 auditors.

Sampling Method
Sampling used multivariate analysis involving Roscoe's (1975) perspective with minimal data using the formula for the number of variables used and using multivariate regression analysis in the test.

Investigative Audit Experience
Professional skepticism is the attitude of the auditor who does not easily believe in the audit evidence provided by the client, so that in carrying out his duties the auditor always questions and critically evaluates the audit evidence provided. To measure Professional Skepticism using a Likert scale.

Moderating Variables in this Research
Whistleblowing System where the author will test the use of Whistleblowing system data by auditors in the examination process. This moderating variable is measured using a Likert scale.
The data collected in this study were processed using the Statistical Package for Social Science (SPSS) version 25 program assisted by multiple regression analysis, first testing the classical hypothesis before analysis.

Partial Regression Test (t test)
The t test was conducted to determine  (X2) has no effect on the auditor's ability to detect fraud. Thus the experience of investigating the auditor variable will not affect the auditor's ability to detect fraud at an important level of 5%, otherwise H2 will not be supported.

Hypothesis Test a. Results Determination Coefficient Test Results (R2)
The second hypothesis (H2) which states that investigative auditor experience has a positive effect on the auditor's ability to detect fraud, it turns out that investigative experience is -2,339 with a p value of 0.56.
This means that the investigative auditor's experience has no effect on the auditor's ability to detect fraud at KAP and companies in Jakarta.
These results may occur because the low level of experience of the investigative auditor has little effect on the ability of the auditor to uncover fraud detection or other factors due to the ability to detect fraud as well.
The results of this study are in line with research conducted by (Mahsitah, 2021) and (Husna, 2020)  The results of this study support research conducted by (Agusyani et al., 2016) showing that the whistleblowing system has an influence on fraud prevention and research conducted by (Utami et al., 2019) shows that the whistleblowing system strengthens the influence of the audit committee and internal audit to uncover cases of fraud.
The results was that the reporting system had no effect on the auditor's ability to detect fraud.

CONCLUSIONS
This research was conducted to determine the effect of professional skepticism of forensic auditors, experience of investigative auditors, and whistleblowing system on the ability of auditors to detect fraud.
Based on the results of the research that has been done, it can be concluded that: a).
Professional skepticism of forensic auditors has a significant positive effect on the ability of auditors to detect fraud, so the higher the level of auditor skepticism, the more fraud detection results will be revealed. b). The experience of the investigative auditor has no effect on the auditor's ability to detect fraud. c).