Forensic Accounting Skills and Auditor Self-Efficacy: Empirical Evidence From Indonesia

Firda Ayu Amalia, Khoirun Nisa' Syamsiyah, Dhaniel Syam

Abstract


This study investigates the relationship between auditor self-efficacy and forensic accounting skills in detecting fraud. The data in this study are primary data with the sampling technique in this study using the purposive sampling method with the help of a questionnaire tool distributed to 138 auditors in Indonesia. The data analysis technique used in this study uses structural equality modeling (SEM) partial least squares (PLS) to test the hypothesis with the help of a tool in the form of Smart-PLS. The results of this study indicate that auditor self-efficacy is significantly correlated with technical and analytical skills, effective communication skills, psychosocial skills, accounting and audit skills. The originality of this study is to focus on forensic accounting skills in Indonesia and analyze how these skills improve Auditor Self-Efficacy (ASE) in detecting produces important information about auditor efficacy and competence.


Keywords


forensic accounting skills, GONE theory, auditor self-efficacy

Full Text:

PDF

References


Akbar, T., & Irwandi, S.A. (2014). Partisipasi penetapan tujuan perusahaan sebagai variabel prediktor terhadap kinerja manajerial. Jurnal Akuntansi Multiparadigma, 5, 2086–7603. http://dx.doi.org/10.18202/jamal.2014.08.5023

Al-Hadrawi, A.S. (2024). Compliance in the accounting and auditing profession the role of forensic auditing in enhancing ethical. Int. J. Business Management, 07(03), 55–68. https://doi.org/10.5281/zenodo.10845533

Al Natour, A.R., Al-Mawali, H., Zaidan, H., & Said, Y.H.Z. (2023). The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: Evidence from Egypt. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2023-0279

Anisykurlillah, I., Ardiansah, M.N., & Nurrahmasari, A. (2023). Fraudulent financial statements detection using fraud triangle analysis: Institutional ownership as a moderating variable. Accounting Analysis Journal, 11(2), 138–148. https://doi.org/10.15294/aaj.v11i2.57517

Arif, Y.I., & Rizki, S.M. (2022). Fraud awareness and fraud detection-prevention methods in the Indonesian private and public sector. Global Financial Accounting Journal, 06(01), 100–107. https://doi.org/10.37253/gfa.v6i1.6529

Association of Certified Fraud Examiners Indonesia. (2019). Survei fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/

Atmaja, I.W., & Sukartha, M. (2021). The influence of self-efficacy, professional skepticism, and gender of auditors on audit judgment. American Journal of Humanities and Social Sciences Research, 5, 643–650. www.ajhssr.com

Bandura, A. 1977. Self-efficacy: Toward a Unifying theoryof behavioral change. Psychological Review, 84(2), 191-215.

Bello, A.O., & Olufemi, K. (2024). Artificial intelligence in fraud prevention: Exploring techniques and applications challenges and opportunities. Computer Science & IT Research Journal, 5(6), 1505–1520. https://doi.org/10.51594/csitrj.v5i6.1252

Campa, D., Quagli, A., & Ramassa, P. (2023). The roles and interplay of enforcers and auditors in the context of accounting fraud: A review of the accounting literature. Journal of Accounting Literature. https://doi.org/10.1108/jal-07-2023-0134

Cheung, G.W., Cooper-Thomas, H.D., Lau, R.S., & Wang, L.C. (2024). Reporting reliability, convergent and discriminant validity with structural equation modeling: A review and best-practice recommendations. Asia Pacific Journal of Management, 41(2), 745–783. https://doi.org/10.1007/s10490-023-09871-y

Chong, I.G., & Jun, C.H. (2005). Performance of some variable selection methods when multicollinearity is present. Chemometrics and Intelligent Laboratory Systems, 78(1), 103–112. https://doi.org/10.1016/j.chemolab.2004.12.011

Chukwu, N., Asaolu, T.O., Uwuigbe, O.R., Uwuigbe, U., Umukoro, O.E., Nassar, L., & Alabi, O. (2019). The impact of basic forensic accounting skills on financial reporting credibility among listed firms in Nigeria. IOP Conference Series: Earth and Environmental Science, 331(1). https://doi.org/10.1088/1755-1315/331/1/012041

Claudia-Elena, G.-I., Bordeianu, O.-M., & Morosan-Danila, L. (2024). The importance of the financial audit in the identification of fraud and errors recorded by companies. European Journal of Accounting, 12(1), 32–47. https://doi.org/10.4316/EJAFB.2024.12106

du Toit, E. (2024). The red flags of financial statement fraud: A case study. Journal of Financial Crime, 31(2), 311–321. https://doi.org/10.1108/JFC-02-2023-0028

Fajri, K.F., & Prabowo, H.Y. (2024). Fraud threats: How organization improves the anti-fraud team quality? Jurnal Akuntansi dan Auditing Indonesia, 28(1), 2024. https://doi.org/10.20885/jaai.vol28.i

Hair, J.F., Hult, G.T.M., Ringle, C.M., Sarstedt, M., & Thiele, K.O. (2017). Mirror, mirror on the wall: A comparative evaluation of composite-based structural equation modeling methods. Journal of the Academy of Marketing Science, 45(5), 616–632. https://doi.org/10.1007/s11747-017-0517-x

Hair Jr, J.F., Hult, T.M., Ringle, C.M., Sarstedt, N.P.D., & Ray, S. (2021). Classroom companion: business partial least squares structural equation modeling (PLS-SEM) using R. Springer Nature. https://doi.org/10.1007/978-3-030-80519-7

Inyada, J.S., Olopade, D.O., & Ugbede, J. (2019). Effect of forensic audit on bank fraud in Nigeria. American International Journal of Contemporary Research, 9(2), 40–45. https://doi.org/10.30845/aijcr.v9n2p5

Isgiyata, J., Indayani, I., & Budiyoni, E. (2018). Studi tentang Teori GONE dan pengaruhnya terhadap fraud dengan idealisme pimpinan sebagai variabel moderasi: Studi pada pengadaan barang/jasa di pemerintahan. Jurnal Dinamika Akuntansi Dan Bisnis, 5(1), 31–42. https://doi.org/10.24815/jdab.v5i1.8253

Karpoff, J.M. (2021). The future of financial fraud. Journal of Corporate Finance, 66(August 2019), 101694. https://doi.org/10.1016/j.jcorpfin.2020.101694

Lindez-Macarro, M.E., Gallego-Losada, R., Montero-Navarro, A., & Rodríguez-Sánchez, J.L. (2025). A bibliometric analysis of financial fraud exploiting the elderly in the digital age. International Journal of Bank Marketing. https://doi.org/10.1108/IJBM-11-2023-0634

Lowry, P.B., & Gaskin, J. (2014). Partial least squares (PLS) structural equation modeling (SEM) for building and testing behavioral causal theory: When to choose it and how to use it. IEEE Transactions on Professional Communication, 57(2), 123–146. https://doi.org/10.1109/TPC.2014.2312452

Mahd, M.I., Moghadam, M.B., & Abousaeidi, M. (2024). Presenting the acceptance model of computer-based auditing tools and techniques with the ISM technique. Int. J. Nonlinear Anal. Appl, 15, 2008–6822. https://doi.org/10.22075/ijnaa.2023.31610.4682

Mahsun, M. (2023). Akuntansi Forensik (pp 1–348). DEEPUBLISH.

McMullen, D.A., & Sanchez, M.H. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journals of Forensic & Investigative Accounting, 2(2), 30-48.

Mukhotib, A.A., & Hartiyah, S. (2024). An analysis of college students ability to detect fraud using the Astin I-E-O Model. Jurnal Akuntansi dan Auditing, 21(2), 120–145. https://doi.org/10.14710/jaa.21.2.120-145

Muterera, J., Ann Brettle, J., Przednowek, A., & Ashfield, T. (2024). Exploring the psychological determinants of audit quality: The mediating role of self-efficacy in the well-being-quality relationship. The International Journal of Business Management and Technology, 8(2). https://doi.org/10.5281/zenodo.11077708

Muterera, J. (2024). The auditor self-efficacy scale: Measuring confidence in technical skills, technological adaptation, and interpersonal communication. Finance & Accounting Research Journal, 6(3), 331–346. https://doi.org/10.51594/farj.v6i3.873

Nejad, M.Y, Khan, A.S., & Othman, J. (2024). A panel data analysis of the effect of audit quality on financial statement fraud. Asian Journal of Accounting Research, 9(4), 422–445. https://doi.org/10.1108/AJAR-04-2023-0112

Nursansiwi, D.A. (2024). The role of forensic accounting in detecting financial frauds peran akuntansi forensik dalam mendeteksi penipuan keuangan. Accounting Studies and Tax Journal, 1(1). https://journal.ppipbr.com/index.php/count/index

Nursyahdani, F., & Murtanto. (2024). The role of forensic accounting skills on fraud detection with self-efficacy as an intevening variable and CAATS as moderating variable: A study in investigation unit of BPK RI. International Journal Business and Quality Research, 02(04). https://e-journal.citakonsultindo.or.id/index.php/IJBQR

Oboh, C.S. (2023). Emotional intelligence and fraud tendency: A survey of future accountants in Nigeria. European Journal of Management Studies, 28(1), 3–22. https://doi.org/10.1108/ejms-05-2022-0038

Odeyemi, O., Ibeh, C.V., Mhlongo, N.Z., Asuzu, O.F., Awonuga, K.F., & Olatoye, F.O. (2024). Forensic accounting and fraud detection: A review of techniques in the digital age. Finance & Accounting Research Journal, 6(2), 202–214. https://doi.org/10.51594/farj.v6i2.788

Okorafor, J.O., Awa, F.N., Nkemdilim, C.U., & Ikechukwu, N.H. (2024). Influence of forensic accounting skills on fraud investigation in Nigerian electricity distribution firms. Journal of Global Accounting, 10(1), 227–262. https://journals.unizik.edu.ng/j

Othman, C., & Busari, A. (2024). Effect of followership style on organizational commitment: A partial least squares-structural equation modelling (PLS-SEM) approach. Educational Administration: Theory and Practice, 2024(4), 10076–10088. https://doi.org/10.53555/kuey.v30i4.6178

Rifai, M.H., & Mardijuwono, A.W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315–325. https://doi.org/10.1108/AJAR-02-2020-0011

Safitri, W., & Respati, N.W. (2023). Factors influencing accounting fraud in village fund management in South Kalimantan. Accounting Analysis Journal, 12(3), 155–164. https://doi.org/10.15294/aaj.v12i3.68933

Sahla, W.A., & Ardianto, A. (2023). Ethical values and auditors fraud tendency perception: Testing of Fraud Pentagon Theory. Journal of Financial Crime, 30(4), 966–982. https://doi.org/10.1108/JFC-04-2022-0086

Samagaio, A., & Diogo, T.A. (2022). Effect of computer assisted audit tools on corporate sustainability. Sustainability (Switzerland), 14(2). https://doi.org/10.3390/su14020705

Shihab, M.R., Meilatinova, N., Hidayanto, A.N., & Herkules. (2017). Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia. Procedia Computer Science, 124, 522–529. https://doi.org/10.1016/j.procs.2017.12.185

Vasilev, D., Cvetković, D., & Grgur, A. (2019). Detection of fraudulent actions in the financial statements with particular emphasis on hotel companies. Menadzment u Hotelijerstvu i Turizmu, 7(1), 115–125. https://doi.org/10.5937/menhottur1901115v

Zahn, F., Schäffer, A., & Fröning, H. (2018). Evaluating energy-saving strategies on torus, k-Ary n-Tree, and dragonfly. Proceedings-2018 IEEE 4th International Workshop on High-Performance Interconnection Networks in the Exascale and Big-Data Era, HiPINEB 2018, 2018-January, 16–23. https://doi.org/10.1109/HiPINEB.2018.00011




DOI: http://dx.doi.org/10.20961/jab.v24i2.1352

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic

https://ejournal.iaiqi.ac.id/

https://symfonia.iaiqi.ac.id/