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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comprehensive Model of Bankruptcy and Forensic Accounting Eka Wirajuang Daurrohmah; Ali Riza; Pesi Suryani; Dekar Urumsah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.12985

Abstract

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting
The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience Dekar Urumsah; Mislya Rahmida; Rizki Hamdani; Seto Satriyo Bayu Aji
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art4

Abstract

The study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection.
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Adzka Rosa Sanjayyana Ali Riza Andi Agung Kurniawan Arifuddin Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Aulia Wulan Dari Briyan Efflin Syahputra Daurrohmah, Eka Wirajuang Definta Mahendrawati Dini Windartanti Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fitra Roman Cahaya Gilang Nugroho Hanif Faidz Rahadian Hari Tri Wibowo Heri Ramadhansyah Ira Oktaviana Linda Sulistyorini Mislya Rahmida Mislya Rahmida Moh Fresal Sugeha Muhammad Dzikri Hadiyarroyyan Nidya Nurul Aisya Nugroho, Gilang Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rintan Falah Ispridevi Rizki Hamdani Seto Satriyo Bayu Aji Seto Satriyo Bayu Aji Sumartono, Sumartono Sutari Sutari Wirawan Hardinto Wisnu Cahyono