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

. There is a difference between fraud causing system errors and financial statement errors. References to various national and international cases show that fraud can happen anywhere. This study aims to determine the effect of professional skepticism, auditor experience


INTRODUCTION
System Errors and fraud have differences that lead to errors in a financial statement (Svabova et al., 2020). Referring to various cases both at home and abroad, it shows that fraud can occur anywhere (Alissa et al., 2014).
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 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 (Ulimsyah, 2021 (Verschuuren, 2020).
Sayyid ( As for other research conducted by (Lubis & Pohan, 2022) 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 p revention.
Research conducted by (Dwiyanti et al., 2022) shows that the whistleblowing system strengthens the influence of the audit committee and internal audit to uncover cases of fraud.   (Khadivi, 2018).

Hypothesis Testing
In this study the researchers chose two variables, namely 3 independent variables and one dependent variable.

2) Dependent Varible: Y
The results of the model output in  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.  (2015) and Arsendy (2017)  The results of this study support research conducted by Nugroho (2015) 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 Pratama.et, al (2019). The results show that the reporting system has 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 auditor's ability to detect fraud.
Based on the results of the research that has been done, it can be concluded that: 1) 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.
2) The experience of the investigative auditor has no effect on the auditor's ability to detect fraud.
3) 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 Monica Pamela Citranagari | 2118 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.