The Role of Forensic Accounting and Investigative Auditing in Improving Fraud Detection: The Moderating Effect of Auditor Professionalism
DOI:
https://doi.org/10.36555/jasa.v9i3.2941Keywords:
Forensic Accounting, Investigative Auditing, Fraud Detection, Auditor ProfessionalismAbstract
This study aims to analyze the effect of forensic accounting and investigative auditing on fraud disclosure, as well as to examine the role of auditor professionalism as a moderating variable. The method used is quantitative with the Partial Least Square (PLS) approach through SmartPLS software. The sample in this study consists of internal and external auditors who have experience in handling fraud. The results of this study indicate that forensic accounting and investigative auditing have a positive and significant effect on fraud disclosure. However, auditor professionalism was not found to moderate the relationship between forensic accounting and investigative auditing and fraud disclosure. These findings indicate that auditors' technical competence in forensic accounting and investigative auditing already encompasses the elements of professionalism required in the fraud detection process. This study provides practical contributions in increasing the focus on developing the technical competence of auditors and expanding theoretical studies in the field of auditing and fraud prevention.
References
Achyarsyah, P., & Rani, M. (2020). Pengaruh Akuntansi Forensik dan Audit Investigatif terhadap Pengungkapan Kecurangan Pelaporan Keuangan (Studi pada Badan Pemeriksa Keuangan Republik Indonesia). In Jurnal Ilmu Akuntansi (Vol. 4, Issue 2, p. 117).
Afriyie, S. O., Michael Owusu, A., Gertrude, A., Benjamin Chris, A., Chosniel Elikem, O., & and Kyei, M. O. (2023). Forensic Accounting: A Novel Paradigm and Relevant Knowledge in Fraud Detection and Prevention. International Journal of Public Administration, 46(9), 615–624. https://doi.org/10.1080/01900692.2021.2009855
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2002). Perceived Behavioral Control, Self‐Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal of Applied Social Psychology, 32, 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Alfiar, A. (2022). Pengaruh Audit Forensik , Audit Investigasi , Kompetensi Auditor , Profesionalisme , Dan Kecerdasan Spiritual Terhadap Pencegahan Fraud ( Studi Pada BPKP Perwakilan Jawa Tengah ). 15(1), 159–169.
Amalia Rifani, R., & Hasan, H. (2022). Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism A R T I C L E I N F O Keywords. Jurnal Economic Resources, 5(2), 310.
Anggraini, D., Triharyati, E., & Novita, H. A. (2019). Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud. Journal of Economic, Bussines and Accounting (COSTING), 2(2), 372–380. https://doi.org/10.31539/costing.v2i2.708
Ardiansyah, S. S. (2023). Pengaruh Whistleblowing, Akuntansi Forensik Dan Audit Investigasi Dalam Mendeteksi Fraud (Studi Pada Perwakilan Bpkp Provinsi Riau). Jurnal Kajian Akuntansi Dan Auditing, 19(2), 106–120. https://jkaa.bunghatta.ac.id/index.php/JKAA/article/view/111
Aris Dianto. (2023). Pengaruh Akuntansi Forensik, Audit Investigatif, Professional Judgment, dan Whistleblower terhadap Pengungkapan Fraud. Jurnal Akuntansi Neraca, 1(2), 11–23.
Association of Certified Fraud Examiners. (2022). Occupational Fraud 2022: A Report To The Nations. Association of Certified Fraud Examiners, 1–96.
Barrainkua, I., & Espinosa-Pike, M. (2018). The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour. In C. Jefrey (Ed.), Research on Professional Responsibility and Ethics in Accounting (Vol. 21, pp. 17–52). Emerald Publishing Limited. https://doi.org/10.1108/S1574-076520180000021002
Batubara, E. D. (2020). Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Mendeteksi Kecurangan ( Fraud ). Juripol (Jurnal Institusi Politeknik Ganesha Medan), 3(2), 9–16. https://doi.org/10.33395/juripol.v3i2.10776
BPK RI.pdf. (n.d.).
Cintya Nari Ratih, I. D. A., & Sisdyani, E. A. (2023). Audit Forensik, Audit Investigasi, dan Profesionalisme Terhadap Pengungkapan Kecurangan di BPKP. E-Jurnal Akuntansi, 33(1), 145. https://doi.org/10.24843/eja.2023.v33.i01.p11
Cressey, D. R. (1953). Other people’s money; a study of the social psychology of embezzlement. In Other people’s money; a study of the social psychology of embezzlement. Free Press.
E.T, M., L, N., W, M., M. T, T., & D, M. (2020). An Investigation on the Effectiveness of Forensic Audit as a Tool for Fraud Detection and Prevention. Journal of Accounting, Business and Finance Research, 10(2), 49–67. https://doi.org/10.20448/2002.102.49.67
Fatimah, K., & Pramudyastuti, O. L. (2023). TERHADAP KEMAMPUAN AUDITOR DALAM PENCEGAHAN DAN PENDEKTESIAN KECURANGAN AKUNTANSI ( FRAUD ). 2.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hasbi. (2019). PENGARUH AUDIT FORENSIK, AUDIT INVESTIGATIF, DAN PROFESSIONAL JUDGMENT TERHADAP PENGUNGKAPAN FRAUD DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Ikhtiari, K., & Nurfadila. (2022). Penerapan Skeptisme Profesional dan Audit Investigasi Terhadap Keberhasilan Pengungkapan Fraud pada Kantor Inspektorat Provinsi Sulawesi Selatan. SEIKO : Journal of Management & Business, 4(3), 595–599. https://doi.org/10.37531/sejaman.v4i3.2497
Kalbers, L. P., & Fogarty, T. J. (1995). Professionalism and Internal Auditors: A Profile. American Journal of Business, 10(1), 13–20. https://doi.org/10.1108/19355181199500002
Kasran, M. (2020). Pengaruh Akuntansi Forensik dan Audit Investigatif Terhadap Pengungkapan Fraud (Studi pada Kantor BPKP di Kota Makassar). Journal Akuntansi Fakultas Ekonomi Dan Bisnis, 1–14.
Kristanti, O., & Kuntadi, C. (2022). Literature Review: Pengaruh Audit Forensik, Audit Investigatif, Dan Kompetensi Auditor Terhadap Pengungkapan Fraud. SENTRI: Jurnal Riset Ilmiah, 1(3), 840–848. https://doi.org/10.55681/sentri.v1i3.295
Kuntadi, C., Isnaini, R. S. F., & Pramukty, R. (2022). Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, Dan Skeptisme Profesional Terhadap Pengungkapan Fraud. SENTRI: Jurnal Riset Ilmiah, 2(1), 250–259. https://doi.org/10.55681/sentri.v2i1.465
Larasati, D., Andreas, & Rofika. (2020). TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI. 1, 150–169.
Latan, H., & Ghozali, I. (2015). Partial Least Squares: Concepts, Techniques and Applications using SmartPLS 3.
Laupe, S., Abdullah, M. I., Kahar, A., Saleh, F. M., Zahra, F., & Syamsuddin, N. A. (2022). Auditor’S Skepticism, Forensic Accounting, Investigation Audit and Fraud Disclosure of Corruption Cases. Journal of Governance and Regulation, 11(3), 189–196. https://doi.org/10.22495/JGRV11I3ART16
Lestari, H., & Kuntadi, C. (2022). FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN KECURANGAN LAPORAN KEUANGAN: AKUNTANSI FORENSIK, AUDIT INVESTIGATIF DAN DATA MINING Hanifah. 9(5), 356–363.
Lutfi, M., Mas’ud, M., & Rahim, S. (2023). Pengaruh Audit Forensik, Audit Investigatif, dan Professional Judgment Terhadap Pengungkapan Fraud Pada Kantor BPKP Perwakilan Sulawesi Selatan. SEIKO: Journal of …, 6(2), 459–478. https://journal.stieamkop.ac.id/index.php/seiko/article/view/5232
Made, N., Dwitya, K., & Wirama, D. G. (2014). Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Provinsi Bali. 2014–2025. https://doi.org/10.24843/EJA.2024.v34.i08.p09
Makhmuro, A., & Nurcahya, Y. A. (2023). Literature Review of Audit Investigation Role and Whistleblowing System in Efforts To Fraud Disclosure. Cashflow : Current Advanced Research on Sharia Finance and Economic Worldwide, 2(2), 360–365. https://doi.org/10.55047/cashflow.v2i2.565
Masruroh, I. (2019). ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD. Sifonoforos, 1(August 2015), 2019.
Meiryani, Sampelino, Y. R., Witjaksono, A., Sihotang, P., Anwar, Y., & Mulyadi, M. S. (2023). The Role of Information Technology in the Practice of Forensic Investigation Analysis for Fraud Disclosure in Indonesia. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803002
Mulyandini, V. C., & Simatupang, F. S. (2022). Pengaruh Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Kecurangan. Accounthink : Journal of Accounting and Finance, 7(2), 157–171. https://doi.org/10.35706/acc.v7i2.6962
Newman, W., Tshuma, Z., & Sitsha, L. (2023). An Analysis of Effects of Forensic Auditing in Detecting Fraud in State Owned Enterprises: A Case Study of ZESA. Journal of Accounting Finance and Auditing Studies (JAFAS), 85–107. https://doi.org/10.32602/jafas.2023.025
Oyerogba, E. O. (2021). Forensic auditing mechanism and fraud detection: the case of Nigerian public sector. Journal of Accounting in Emerging Economies, 11(5), 752–775. https://doi.org/10.1108/JAEE-04-2020-0072
Pamungkas, W., & Jaeni. (2022). Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, dan Skeptisme Profesional Terhadap Pengungkapan Fraud (Studi Pada BPKP Perwakilan Jawa Tengah). Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15, 99–109. https://doi.org/10.51903/kompak.v15i1.622
Pramesti S.W, D., & Kuntadi, C. (2022). Literatur Review: Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Terhadap Pengungkapan Fraud. Jurnal Economina, 1(3), 670–678. https://doi.org/10.55681/economina.v1i3.158
Putri, C. M., & Wahyundaru, S. D. (2020). Penerapan Pengendalian Intern, Audit Investigatif, Pengalaman, Profesionalisme, dan Akuntansi Forensik Yang Berpengaruh Terhadap Pengungkapan Fraud. Prosding Konferensi Ilmiah Mahasiswa Unissua (KIMU) 3, 3, 609–627.
Rahmah, S. Kom., M.Si., M., & Sinaga, E. I. (2023). PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 10(1), 1124. https://doi.org/10.35137/jabk.v10i1.883
Rahman, M. J., & Jie, X. (2024). Fraud detection using fraud triangle theory: evidence from China. Journal of Financial Crime, 31(1), 101–118. https://doi.org/10.1108/JFC-09-2022-0219
Sihombing, J. J., & Tambun, S. (2024). Penunjang Pengungkapan Fraud dan Moderasi Profesionalisme pada Auditorat Utama Investigasi BPK RI. 9(1).
Sudarmadi, D. (2023). Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 400–405. https://doi.org/10.36555/jasa.v7i2.2350
Sugiyono. (2019). metode penelitian pendidikan (kuantitatif, kualitatif, kombinasi, R&D dan penelitian pendidikan.
Young, R., & Moyes, G. D. (2014). An examination of the effectiveness of test-of-controls audit procedures for detecting fraud. International Journal of Auditing Technology, 2(1), 22–36. https://doi.org/10.1504/IJAUDIT.2014.064315
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
