JRSSEM 2022, Vol. 2, No. 1, 72 – 82
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : 10.36418/jrssem.v2i1.219 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
THE EFFECT OF PROFESSIONAL SKEPTICISM,
EXPERIENCE OF INVESTIGATIVE AUDITORS AND
WHISTLEBLOWING SYSTEM ON AUDITOR'S ABILITY IN
DETECTING FRAUD
Monica Pamela Citranagari
Master of Accounting at Trisakti University, Jakarta
e-mail: monicapamelactanagari@gmail.com
*Correspondence: monicapamelactanagari@gmail.com
Submitted: 27 July 2022, Revised: 04 August 2022, Accepted: 25 August 2022
Abstract. 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.
Keywords: professional skepticism; investigative audit experience; whistleblowing system;
auditor ability; fraud.
Monica Pamela Citranagari | 73
DOI : 10.36418/jrssem.v2i1.219 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
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). Thus, in recent times
there have been many incidents of fraud
cases which were finally uncovered thanks
to the active role of auditors who carried
out investigations and were assisted by the
existence of a whistleblowing system.
For this reason, efforts to prevent and
eradicate fraud need to be improved and
intensified. The government's way of
handling and uncovering fraud that occurs,
one of which is by enforcing the law,
conducting investigative audits and
implementing forensic audits in their
examinations as well as the public's
concern for reporting on the
74 | The Effect of Professional Skepticism, Experience of Investigative Auditors and
Whistleblowing System on Auditor's Ability in Detecting Fraud
whistleblowing system is also very effective
in revealing corruption and fraud that
occurred. Whistleblowing system is an
application to report violations, which can
support the implementation of forensic
audits and investigative audits. As for
someone who notifies the public or officials
in power about alleged dishonesty, illegal
activities or mistakes that occur in
government, public or private
organizations, is called a whistleblower
(Rahmida & Urumsah, 2020).
(Sayyid, 2015) states that forensic
accounting is the use of accounting
expertise combined with investigative
abilities to make financial statements or
allegations and then an investigative audit
is defined as an effort to prove an error in a
series of relationships in a fraud
examination. Thus accounting and
investigation are a series of relationships in
fraud examination.
Based on the description above, many
researches in the field of auditing have
been carried out, highlighting the
importance of the influence of professional
skepticism and investigative experience on
audit examinations, but some are still
inconsistent. The results of research
conducted by (Permana & Eftarina, 2020),
(Nugroho, 2018), (Rifoaffa & Zaldin, 2020),
and (Yusuf Aulia, 2013) that professional
skepticism has a positive effect on the
auditor's ability to detect fraud, where the
higher the level of professional skepticism
of the auditor, the higher the detection
effort. fraud.
As for research conducted by
(Agusyani et al., 2016) at the Regional
Revenue Service of Buleleng Regency, it
shows that partially there is a significant
influence between the whistleblowing
system and the competence of human
resources on fraud prevention. Research
conducted by (Utami et al., 2019) shows
that the whistleblowing system strengthens
the influence of the audit committee and
internal audit to uncover fraud cases.
Attribution theory is used to examine
the perspective of the factors that influence
fraud detection (Sari et al., 2018) . KAP and
agencies that have internal audits were
selected as objects because these KAPs and
agencies are entities that provide services
to detect fraud in a company. The object of
the research is the Auditor who works at
KAP DKI Jakarta and the Company Tbk.
Through this paper, combining and
applying the attitudes possessed by
forensic auditors, combined with the
experience of auditors supported by the
existing whistleblowing system and law
enforcement, the researcher believes that
some of these things are effective
components of fraud detection. Thus, the
authors are interested in the title "The Effect
of Professional Skepticism, Whistleblowing
System And Investigative Audit Experience
On Auditor Ability In Detecting Fraud".
METHODS
This type of research is a quantitative
research with a Hypothesis Testing model.
The population in this study are internal
and private auditors (KAP). The research
sample consisted of 56 samples consisting
of 17 internal auditors and 39 auditors from
public accounting firms. Data was collected
using a questionnaire method which was
distributed to respondents according to
the sampling target described previously.
Monica Pamela Citranagari | 75
Research Model
Analysis technique in this research
consists of descriptive analysis and
statistical analysis. Both of these techniques
are used to get optimal results. This
research uses simple regression analysis
and Moderated Regression Analysis (MRA)
to see the interaction effect of Professional
Skepticism, Investigative Audit Experience
and Whistleblowing System.
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.
Whistleblowing System
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.
Normality Test
Research was conducted with the aim of
testing whether the regression model of
the confounding or residual variables had a
normal distribution. As it is known that the
F test and t test assume that the residual
value follows a normal distribution.
Basically the normality test is a comparison
between empirical data and theoretical
data and the category is a type of
appropriate test (Goodnes Of Fit) in
(Anggriawan, 2014).
Hypothesis Testing
In this study the researchers chose two
variables, namely 3 independent variables
and one dependent variable. The analytical
method used to test the hypothesis is the
multiple regression method, which is the
regression used to determine how much
influence the independent variable has on
the dependent variable used to test Ha1,
Ha2, and Ha3, with an interaction approach
that aims to meet research expectations.
regarding the Effect of Professional
Skepticism, Whistleblowing System and
76 | The Effect of Professional Skepticism, Experience of Investigative Auditors and
Whistleblowing System on Auditor's Ability in Detecting Fraud
Investigative Audit Experience on Auditor
Ability to Detect Fraud. The regression
equation is as follows:
The regression equation can be
explained as follows:
Y=α+β1X1+ 2X2+ 3X3 + e
Y = Auditor's Ability to Detect
Fraud
α = Constants
β1, β2, β3 = Regression coefficient
X1 = Auditor Professional
Skepticism
X2 = Investigative Auditor
Experience
X3 = Whistle-Blowing System
e - = error
To prove the truth of the hypothesis test,
statistical tests are used on the output
produced by multiple regression models.
The statistical tests include:
Coefficient of Determination
Test The coefficient of determination
test (R2) aims to find out how much
patience the independent variable has in
explaining the dependent variable. In the
SPSS output, the coefficient of
determination is located in the Model
Summaryb table and is written as Adjusted
R Square. The value of R2 is 1, it means that
the fluctuation of the dependent variable
can be fully explained by the independent
variable and there are no other factors that
cause the fluctuation of the dependent
variable. If the value of R2 ranges from 0 to
1, it means that the stronger the ability of
the independent variable can explain
fluctuations in the dependent variable
(Shabrina et al., 2020).
Partial Regression Test (t test)
The t test was conducted to determine
the effect of each independent variable
individually on the dependent variable. The
results of this t-test on the SPSS output can
be seen in the Coefficientsα table. To
determine whether there is an influence of
each independent variable individually on
the dependent variable, it is done by
comparing the p-value in the Sig column,
each independent variable with a
significance level of 0.05 used. If the p-
value is less than 0.05 then Ha is accepted
and Ho is rejected. On the other hand, if the
p-value is greater than 0.05, then Ha is
rejected and Ho is accepted (Ismartaya,
2021).
RESULTS AND DISCUSSION
1. Normality
a. Test Results Komogorov-Smirnov
Test Komogorov-Smirnov test is
included in the nonparametric test for the
case of one sample. This test is used as a
test of the assumption of normality of the
data. The results of normality testing using
the komogorovskmirnov test in this study
can be seen in the table 1.
Table 1. NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
Monica Pamela Citranagari | 77
N
59
Normal Parameters
a,b,
Mean
25,1267606
Std.
,26539868
Deviation
Most Extreme
Absolute
,050
Differences
Positive
,050
Negative
-.045
Test Statistic
.050
Asymp. Sig. (2-tailed)
,200
c, d
a) Test distribution is Normal.
b) Calculated from data.
2. Hypothesis Test
a. Results Determination Coefficient Test Results (R2)
Table 3. Determination Coefficient Test Results (R2)
Model Summary
Model
R
R
Square
Adjusted
R Square
Std. Error
of the
Estimate
1
,708
a
,
501,475
3,29805
a) Predictors: (Constant), X3,X2,X1
b) Dependent Varible: Y
The results of the model output in
Table 4.18 show that the adjusted value of
R2 (coefficient of determination) adjusted)
is 0.475. This shows that the 47.5% change
in the auditor's ability to detect fraud can
be explained by three independent
variables, namely, auditor professional
skepticism, investigative auditor
experience, and whistleblowing system.
b. Results of t test (Partial Test)
Table 3. T test (Parisal test)
78 | The Effect of Professional Skepticism, Experience of Investigative Auditors and
Whistleblowing System on Auditor's Ability in Detecting Fraud
Unstandardized
Coefficients
Standardized
Coefficients
Model
B
Std.
Error
Beta
t
Sig.
1
(Constant)
14,148
5,529
3,644,001
_
XI
Professional
,380
,182
-.262
2,442
,014
X2
Investigative
Audit Experience
-,138
,393
-.133
-2,339
.849
X3
Whistleblowing
System
,008
,106
,011
2,078
,056
a) Dependent Variable: Y auditor's ability to detect fraud
The effect of auditor's professional
skepticism on the auditor's ability to
detect fraud
The results of the first hypothesis test
(H1) show that auditor's professional
skepticism has a positive influence on the
auditor's ability to detect fraud, the results
are -0.380 professional skepticism and t
2.442, the value is significant at a significant
level of 0.05 with Thus professional
skepticism has a positive and significant
effect on the auditor's ability to detect it
has been supported.
The first hypothesis (H1) states that the
professional skepticism of forensic auditors
has a positive effect on the auditor's ability
to detect fraud. The results obtained from
the statistical tests performed showed a
coefficient of 0.380 with p 0.014.
Interpreting skepticism has
an influence on the auditor's ability to
detect fraud at KAP or companies in
Jakarta.
We can understand that to disclose
fraud detection, it must be supported by a
high attitude of professional skepticism, so
that the implementation of fraud detection
will be more effective. To improve the
implementation of fraud detection, this is
to increase professional skepticism in the
implementation of fraud detection
detection.
The results of this test are in accordance
with the attribution theory, namely the
internal factors that a person has will
determine the person's behavior, which
states that the attitude of the auditor
affects the quality of the audit conducted
by (Hanjani & Rahardja, 2014) This study
contradicts the results of stating that the
Monica Pamela Citranagari | 79
auditor's responsibility is not influenced by
the attitude of skepticism in detecting
fraud (Irawan, 2018).
Effect of Investigative Auditor
Experience on Auditor's ability to detect
fraud
The result of the second hypothesis (H2)
which states that the investigative auditor's
experience has an influence on the
auditor's ability to detect fraud. However,
when viewed on the test results, the
regression experience value of the
investigation is -0.138, t is -2.339 and p-
value is 0.056. This shows that the
investigative auditor experience variable
(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.
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) which shows that auditor
experience will not affect the auditor's
ability to detect fraud. This study
contradicts the findings of (Anggriawan,
2014) and (Attamimi & Riduwan, 2015) that
audit experience has a positive influence on
the auditor's ability to detect fraudulent
behavior on the quality of audit evidence.
The effect of the whistleblowing system
on the auditor's ability to detect fraud
Testing the third hypothesis (H3) which
states that the whistleblowing system has a
positive effect on the auditor's ability to
detect fraud. It is stated that the reporting
system (X3) is 0.008 and t is 2.078. The value
of this regression coefficient is significantly
supported at the 0.05 level of significance
and the p-value of 0.002. It can be
interpreted that the whistleblowing system
variable has a positive and significant effect
on the auditor's ability to detect fraud at a
significance level of 5% or H3 is supported.
The third hypothesis (H3) which states
that the whistleblowing system has a
positive effect on the auditor's ability to
detect fraud. The whistleblowing system
coefficient value shows a value of 0.008
with a p value of 0.002. It can be proven
that the reporting system has a significant
positive effect on the ability of the auditors
of KAP and companies in Jakarta in
detecting fraud. In order to carry out
reliable audit disclosures, it must be
supported by an accurate and reliable
whistleblowing system, so that
whistleblowers can easily use it without fear
in reporting a fraud that occurs in the
surrounding environment.
The test results according to the
attribution theory, the whistleblowing
80 | The Effect of Professional Skepticism, Experience of Investigative Auditors and
Whistleblowing System on Auditor's Ability in Detecting Fraud
system is said to be an external factor
because it is used as a tool or support in
providing assessments such as detecting
fraud. So that it can assist auditors in
detecting fraud at KAP and companies in
Jakarta.
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.
However, contrary to another study
conducted by (Dewi & Fakhrunnisa, 2020).
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). The
whistleblowing system has a significant
positive effect on the auditor's ability to
detect fraud, which means that the
existence of a whistleblowing system is a
means for whistleblowers to report
violations that have occurred. Violations
that occur that are reported are an early
indication of fraud which will later assist the
auditor and then follow up on the incident.
The implementation of this whistleblowing
system is also a tool for internal control of
the organization that can narrow the
opportunities for people who work in the
organization to commit fraud. The better
the whistleblowing system is implemented,
the more helpful the auditor is in making
the search for evidence of violations faster
in detecting fraud and reducing losses
arising from fraud.
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