The Effect of Forensic Accounting Skills on Fraud Detection Ability among Forensic Accountant in Indonesia

Farazilah, Miftahul Najwa (2026) The Effect of Forensic Accounting Skills on Fraud Detection Ability among Forensic Accountant in Indonesia. S1 thesis, Universitas Andalas.

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Abstract

This study aims to examine the effect of forensic accounting skills on fraud detection ability among forensic accountants in Indonesia. This research is a quantitative study using the Partial Least Squares Structural Equation Modeling (PLS-SEM) statistical analysis method with the SmartPLS 4 application. Data collection in this study used a questionnaire distributed to forensic accountants at the Audit Board of the Republic of Indonesia (BPK) and Public Accounting Firms (KAP) in Indonesia. The results of this study indicate that analytical skills, effective communication skills, and auditing skills have a positive and significant effect on fraud detection ability, while psycho-social skills have a positive but insignificant effect on fraud detection ability

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