Keahlian Akuntan Forensik dan Pendidikan Akuntansi Forensik di Indonesia

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Ananto Prabowo

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.

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