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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance
Rizki Hamdani
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Journal of Accounting and Investment

 1 
Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.371 KB) | DOI: 10.18196/jai.2101144

Abstract

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.
Co-Authors Ahmad Riski Albar Anisah Abni Arief Bahtiar, Arief Arif Pratama Marpaung Ayu Chairina Laksmi, Ayu Chairina Aziatul W. Ghazali Berliana Swastika D. Agus Harjito Arif Singapurwoko Dede Iskandar Siregar Dekar Urumsah Elsye Mayshelly MARSHANDA DJUANDA Mislya Rahmida Muamar Nur Kholid, Muamar Nur Neni Meidawati Novika Rahma Putri Nurfauziya, Ahada Padma Dwi Haryanto Primanita Setyono Raniyah Aulihati Gonggo Rifqi Muhammad Seto Satriyo Bayu Aji Sumartono, Sumartono Umi Sulistiyanti Wirawan Hardinto Yunan Najamuddin