“…This research is supported by previous research, namely, research by Saputra, Aisyaturrahmi, and Mutmainah with the results of their research suggesting that the Case-Based Learning method has a significant and positive effect on Forensic Accounting Understanding [5,7,11]. This research is also supported by previous research, namely, Iswahyudi, et al, Sayyid, and O¨zkul, with the results of their research suggesting that Forensic Accounting Understanding has a significant and positive effect on detecting fraud.…”