PENGARUH PROFESIONALISME, INDEPENDENSI, DAN SKEPTISISME AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PERAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI

Abstract

Fraud detection is a crucial responsibility of auditors in maintaining the integrity of financial statements and the reliability of information for stakeholders. This study aims to examine the effects of auditor professionalism, independence, and professional skepticism on fraud detection and to evaluate the moderating role of the Whistleblowing System (WBS) in these relationships. The fraud phenomenon disclosed by the Audit Board of the Republic of Indonesia (BPK) is used to provide a general overview of the complexity and impact of fraud in Indonesia, while the empirical context of this study specifically focuses on external auditors working at Public Accounting Firms (KAP). The relevance of the BPK phenomenon to the KAP context lies in the shared need for effective audit mechanisms to reduce information asymmetry and detect irregularities, despite differences in audit objects and organizational characteristics. This study employed a quantitative approach by distributing questionnaires to 70 auditors working at Public Accounting Firms in South Jakarta. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that professionalism, independence, and professional skepticism have significant positive effects on fraud detection. The WBS has a significant negative direct effect on fraud detection and significantly strengthens the effect of auditor independence; however, it does not moderate the effects of professionalism and professional skepticism. These findings underscore the importance of strengthening auditor independence through WBS governance that is secure, independent, and supported by clear follow-up mechanisms.