PENGARUH PENERAPAN AKUNTANSI FORENSIK TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN = THE EFFECT OF THE APPLICATION OF FORENSIC ACCOUNTING ON THE DETECTION OF FINANCIAL STATEMENT FRAUD

Penelitian ini menyelidiki pengaruh akuntansi forensik terhadap identifikasi kondisi dalam laporan keuangan. Dengan menggunakan metodologi kuantitatif, data dikumpulkan melalui observasi, dokumentasi, dan penyebaran kuesioner kepada auditor internal, auditor eksternal, dan profesional akuntansi forensik. Temuan menunjukkan adanya korelasi positif antara penerapan praktik akuntansi forensik dan deteksi anomali laporan keuangan. Namun, hubungan tersebut tidak signifikan secara statistik, sebagaimana tercermin dari tingkat signifikansi 0,441 dan koefisien regresi 0,052. Koefisien determinasi (R2) sebesar 0,010 mengindikasikan bahwa hanya 1% variasi pendeteksian kecurangan yang dapat dijelaskan oleh variabel penerapan akuntansi forensik. Temuan ini menunjukkan bahwa keberhasilan deteksi kecurangan dipengaruhi oleh berbagai faktor lain di luar akuntansi forensik, seperti efektivitas sistem pengendalian internal dan budaya etika perusahaan. Penelitian ini merekomendasikan peningkatan kompetensi profesional di bidang akuntansi forensik serta perlunya studi lanjutan yang mengkaji variabel-variabel lain yang berpotensi memengaruhi efektivitas deteksi kecurangan laporan keuangan. This study investigates the effect of forensic accounting on the identification of conditions in financial statements. Using quantitative methodology, data was collected through observation, documentation, and distributing questionnaires to internal auditors, external auditors, and forensic accounting professionals. The findings indicated a positive correlation between the application of forensic accounting practices and the detection of financial statement anomalies. However, the relationship is not statistically significant, as reflected by a significance level of 0.441 and a regression coefficient of 0.052. The coefficient of determination (R2) of 0.010 indicates that only 1% of the variation in fraud detection can be explained by the forensic accounting implementation variable. This finding indicates that the success of fraud detection is influenced by various other factors outside of forensic accounting, such as the effectiveness of the internal control system and the company's ethical culture. This study recommends increasing professional competence in the field of forensic accounting and the need for further studies that examine other variables that have the potential to affect the effectiveness of financial statement fraud detection.