Budgetary Participation, Compensation, and Performance of Local Government Working Unit: The Intervening Role of Organizational Commitment

Abstract

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector. Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey. Research findings:The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors. Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia. Practitioner/Policy implication: This paper contributes as the basis of institutions' concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants. Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

“…The framework for thinking about the influence of professionalism and expertise from forensic auditors with competent evidence as intervening variables in disclosing corruption is in line with the results of research from (1) Amsari & Rasibo (2017) 2019) conducted a study on examiners from the Financial Audit Agency with as many as 160 respondents concluding that forensic auditor certification has a positive effect on the auditor's ability to detect fraud; (7) Karim ( 2020) who conducted interviews with 16 accounting practitioners in Bangladesh in fraud prevention and detection matters and stated that there are some essential accounting skills in the profession ; (8) Sumartono et al (2020) conducted research on the BPK special region of Yogyakarta with 44 respondents concluding that business skills have a significant and negative effect on the skills of forensic accountants in uncovering fraud in the public sector; (9) Saleh et al (2020) identified the skills needed for forensic accountants in detecting and combating corrupt practices and financial fraud for 63 professional accountants in the Iraqi Kurdistan region and concluded that techniques using forensic accounting had an impact on detecting and eradicating financial corruption;…”

“…A different matter is shown by Asterini (2018) who concludes that there is no effect of professionalism on disclosing corruption. Likewise with the results of research from Sumartono et al (2020), which states that financial accounting skills do not have a significant impact on the skills of forensic accountants in uncovering fraud in the public sector. Research from Widiyanti (2016), also concluded that the professionalism of the forensic auditor has no significant effect on corruption disclosure.…”

Impact of Forensic Accounting for Strengthening Company’s Internal Audit Systems in Prevention and Detection of Financial Fraud: A Review

“…Forensic accounting is the name given to this branch of accounting. In essence, forensic accounting combines the abilities of an auditor and an investigator (Ijeoma, 2015;Sumartono & Hamdani, 2020;Amasiatu & Okoye, 2023). The primary objective of the forensic accounting profession, according to Howieson (2018), is to support people, organisations, and governments through one of the most hard times by providing a wide range of services that may aid their continuation.…”

The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience

“…Investigative audits have proven effective in detecting fraud (Briyan & Urumsah, 2019). So that, auditor with investigative skills will have a greater opportunity to uncover fraud (Sumartono et al, 2020).…”