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).