Keahlian Akuntan Forensik dan Pendidikan Akuntansi Forensik di Indonesia
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Published:
Apr 19, 2018
Keywords:
akuntansi forensik pencucian uang kecurangan akuntansi audit
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Abstract
Tujuan utama dari studi ini adalah untuk memahami dan menganalisa keahlian akuntan forensik dan pendidikan akuntansi forensik di Indonesia. Responden dalam studi ini berasal dari 400 mahasiswa pasca-sarjana akuntansi dari universitas terkemuka di Indonesia. Dari 400 responden, sebesar 72.25% memberikan tanggapan atau sebanyak 289 lembar kuesioner yang dikembalikan. 5 skala likert digunakan untuk mengukur respon dari kuisioner, dimulai dari skala 1 untuk tidak penting sampai dengan 5 untuk sangat penting. ANOVA, robust test of equality of means dan tes korelasi digunakan dalam studi ini. Hasil studi ini menunjukkan bahwa responden setuju dengan 5 (lima) keahlian khusus yang harus dimiliki oleh seorang akuntan forensik (keahlian audit, kemampuan investigasi, memiliki intuisi investigasi, kritis/pemikir strategis, serta mampu mengintegrasi hasil analisa dan temuan). Temuan dari studi ini juga menunjukkan bahwa mata kuliah akuntansi forensik sangat penting untuk diajarkan atau diperkenalkan pada tingkat sarjana jurusan akuntansi. Hasil dari studi ini diharapkan dapat memberikan petunjuk dan informasi berharga untuk pendidik, praktisi, pembuat kebijakan dan peraturan, pengacara, lembaga hukum serta pihak lain yang berkaitan dengan pendidikan forensik akuntansi.
Article Details
How to Cite
Prabowo, A. (2018). Keahlian Akuntan Forensik dan Pendidikan Akuntansi Forensik di Indonesia. Integritas : Jurnal Antikorupsi, 1(1), 111–136. https://doi.org/10.32697/integritas.v1i1.116
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References
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Seda, M, Kramer, BKP 2014. 'An Examination of the Availability and Composition of Forensic
Accounting Education in the United States and Other Countries'. Journal of forensic
and Investigative Accounting. Vol 6, No 1, pp 1-46
Singleton TW & Singleton AJ 2010. Fraud Auditing and Forensic Accounting. 4th edn, John
Wiley & Sons, Inc, Hokoken, New Jersey
Smith, EP 2012. 'The Basics of Business Valuation, fraud and Forensic Accounting, and
Dispute Resolution Services'. The CPA Journal, Vol 82, No 6, pp 6-11
Temitope, OA 2014. 'Effect of Forensic Accounting on The Financial Performance of
Commercial Banks on Nigeria'. Research Journal of Finance and Accounting. Vol 5,
No 8, pp 103-109
The World Bank. GDP rangking, last updated 15 April 2015. https://data.worldbank.org
/data-catalog/GDP-ranking-table
The Federal Bureau of Investigation 2012. Forensic Accounting Following the Money.
www.fbi.gov/news/stories/2012/march/forensic-accountants_030912
viewed 20 September 2015
Thomas, N 2010. 'Forensic Accountants' to Search for Money'. The Scotsman, 20 January, pp7
Warshavsky, MS 2013. 'The Role of Forensic Accountants in Litigation Cases'. The CPA
Journal, Vol 83, No 6, pp. 58-61
4th edn, South-Western, Cengage Learning, Mason, OH
Association of Certified Fraud Examiners 2012. Report to the nations on occupational fraud
and abuse. https://www.acfe.com/ uploadedFiles/ACFE_Website/Content/rttn/2012-
report-to- nations.pdf
Association of Certified Fraud Examiners 2014. Report to the nations on occupational fraud and abuse. https://www.acfe.com/rttn/docs/2014-report-to-nations.pdf
Astutie, PY & Utami, Y 2013. 'Characteristics and Relevant Skills of The Forensic Accountant: An Empirical Study on Indonesia'. In Proceeding of Annual International
Conference on Accounting and Finance(AT), Bangkok, pp 122-127
Alabdullah, TTY, Alfadhl, MMA, Yahya, S & Rabi, AMA 2014. 'The Role of Forensic
Accounting in Reducing Financial Corruption: A Study in Iraq'. International Journal of Businesses and Management. Vol 9, No 4, pp 26-34
Bangert. M 2013. 'A Real Professional'. Quality, Vol 52, No 4, pp. 41-43.
Bawaneh, SS 2011. 'Forensic Accountants in the Digital Age'. Interdisciplinary Journal of Contemporary Reasech in Business. Vol 3, No 3, pp. 75-86
Carpenter, TD, Durtschi, C & Gaynorm LM 2011. 'The Incremental Benefits of a Forensic
Accounting Course on Skepticism and Fraud-Related Judgements'. Issues in Accounting Education. Vol 26, No 1, pp.1-21
Chi-chi, OA, Ebimobowei, A 2012. Fraudulent Activities and Forensic Accounting Services of Banks in Port Harcourt, Nigeria. Asian Journal of Business Management. Vol 4, No 2,
pp. 124-129
Cowly, M 2010. 'Forensic Accountants 'Follow the Money'. Targeted News Service, 07
October
Davis, C. Farrell, R & Ogilby. 2010. Characteristics and Skills of the Forensic Accountant.
American Institute of Certified Public Accounts, FVS Section
DiGabriele, JA 2011. 'Revisiting the Integration of Forensic Accounting and the Auditing
Paradigm'. The Forensic Examiner. Vol 20, No 2 pp. 70-73
Gbegi, DO & Adebisi, JF 2014.'Forensic Accounting Skills and Techniques in Fraud
Investigation in the Nigerian Public Sector'. Vol5, No 3, pp. 243-252
Henning, SL & Misuraca, Y 2013. 'Increased Regulation Drives Demand for Forensic
Accounting Services. The Metropolitan Corporate Counsel, Vol 21, No 12. pp 19
Imoniana, JO, Antunes, MT, Formigoni, H 2013. 'The Forensic Accounting and Corporate
Fraud'. Journal of Information Systems and Technology Management. Vol 10, No 1, pp119-144
Italia, M 2012. 'The Multi-Disciplined Skills Required of Forensic Accountants'. Journal of
Modern Accounting and Auditing. Vol 8, No3, pp 365-373
Jackson, BWD, Ellis, Y, Jackson RDG 2013. 'Accounting Educators and Practicioners'
Perspectives on Fraud and Forensic Topics in the Accounting Curriculum'. Journal of
Legal, Ethical and Regulatory. Vol 16, No 2, pp 93-106
Johnson, H 2009. 'Follow the fraud wave to find the money trail'. Crain's New York Business.
Vol 25, No 39, pp. 17
Koklarova, B & Pauknerova, D 2013. 'Acquisition of Professional Knowledge: How Do
Today's Postgraduates Learn?' European Scientific Journal. Vol 9, No 43, pp. 125-137
Kushniroff, M 2012. 'Forensic Accounting Demystified'. Journal on Global Science and
Technology Forum Business Review, Vol 1, No 4, pp. 19-24
Meier, HH, Kamath, RR, He, Y 2010. Courses on Forensics and Fraud Examination in the
Accounting Curriculum. Journal of Leadership, Accountability and Ethics. Vol 8, No 1pp 25-33
Mukoro, D, Yamusa, O, & Faboyede, S 2013. 'The Role of Forensic Accountants in Fraud
Detection and National Security in Nigeria'. Change and Leadership, Vol 17, pp
90-106
Pusat Pelaporan dan Analisa Transaksi Keuangan, 2004. Upaya 'mengeringkan' pencucian
uang. viewed Jan 23, 2015, https://www.ppatk.go.id/pages/detail/104/812?reloaded=yes
Pusat Pelaporan dan Analisa Transaksi Keuangan, 2005 Adrian Divonis Penjara Seumur
hidup Viewed Jan 23, 2015, https://www.ppatk.go.id/pages/detail/104/841?reloaded=yes
Popoola, OMJ, Ahmad, AC & Samsudin, RS 2014. 'Impact of Task Performance Fraud Risk
Assessment on Forensic Skills and Mindsets: Experience from Nigeria'. International
Journal of Business and Social Science. Vol 5, No 9, pp. 216-224
Popoola, OMJ, Ahmad, AC & Samsudin, RS 2014. 'Forensic Accounting and Fraud:
Capability and Competence Requirement in Malaysia'. Journal of Modern Accounting
and Auditing Vol 10, No 8, pp. 825-834
Prabowo, HY 2013. 'Better, Faster, Smarter: Developing a Blueprint for Creating Forensic'
Accountants. Journal of Money Laundering Control. Vol 16, No 4, pp. 353-378
Prabowo, HY 2013. Forensic Accounting, Anyone?. The Jakarta Post, 04 Nov.
https://www.thejakartapost.com/news/2013/11/04/forensic-accounting-anyone.html
Seda, M, Kramer, BKP 2014. 'An Examination of the Availability and Composition of Forensic
Accounting Education in the United States and Other Countries'. Journal of forensic
and Investigative Accounting. Vol 6, No 1, pp 1-46
Singleton TW & Singleton AJ 2010. Fraud Auditing and Forensic Accounting. 4th edn, John
Wiley & Sons, Inc, Hokoken, New Jersey
Smith, EP 2012. 'The Basics of Business Valuation, fraud and Forensic Accounting, and
Dispute Resolution Services'. The CPA Journal, Vol 82, No 6, pp 6-11
Temitope, OA 2014. 'Effect of Forensic Accounting on The Financial Performance of
Commercial Banks on Nigeria'. Research Journal of Finance and Accounting. Vol 5,
No 8, pp 103-109
The World Bank. GDP rangking, last updated 15 April 2015. https://data.worldbank.org
/data-catalog/GDP-ranking-table
The Federal Bureau of Investigation 2012. Forensic Accounting Following the Money.
www.fbi.gov/news/stories/2012/march/forensic-accountants_030912
viewed 20 September 2015
Thomas, N 2010. 'Forensic Accountants' to Search for Money'. The Scotsman, 20 January, pp7
Warshavsky, MS 2013. 'The Role of Forensic Accountants in Litigation Cases'. The CPA
Journal, Vol 83, No 6, pp. 58-61