PERAN AKUNTAN FORENSIK, AUDIT INVESTIGATIF DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN FRAUD DI INDONESIA
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This study aims to determine whether the role of forensic accountants, investigative audit and professional
skepticism has a positive effect on fraud detection in Indonesia. This study used a purposive sampling technique in
determining a sample of 110 respondents. This study used a quantitative approach and a questionnaire as a
research instrument with research objects on the perceptions of practitioners from the Indonesian Association of
Certified Fraud Examiners (ACFE) and auditors in Indonesia. Hypothesis testing was carried out using multiple
linear regression tests using IBM SPSS 26. The results of this study indicate that the role of forensic accountants
has no significant effect, while investigative auditing and professional skepticism have a significant effect on fraud
detection in Indonesia. This study suggests to future researchers to add the variables of gender, age, educational
background, and years of service as evidenced by this research that these criteria have a significant effect and can
explain the dependent variable. For further research, you can refer to this research as a source of literature
regarding references, knowledge and information about the importance of implementing the role of forensic
accountants, investigative audits and professional skepticism in fraud detection in Indonesia.
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