Pengaruh Akuntansi Forensik terhadap Deteksi Kecurangan Laporan Keuangan pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Tenggara
DOI:
https://doi.org/10.71417/j-sime.v3i1.2185Keywords:
Akuntansi Forensik, Deteksi Kecurangan, Kecurangan Laporan Keuangan, Auditor Switching, BPKPAbstract
Kecurangan laporan keuangan merupakan salah satu bentuk penyimpangan yang dapat mengurangi keandalan informasi keuangan dan menimbulkan kerugian bagi organisasi maupun negara, sehingga diperlukan pendekatan pemeriksaan yang mampu mendeteksi kecurangan secara efektif. Akuntansi forensik mengintegrasikan keahlian akuntansi, audit, investigasi, dan hukum untuk mengidentifikasi serta menganalisis bukti atas indikasi kecurangan. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh akuntansi forensik terhadap deteksi kecurangan laporan keuangan pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Tenggara. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 31 auditor yang dipilih menggunakan teknik purposive sampling, khususnya auditor yang pernah atau sedang terlibat dalam audit investigatif, Penghitungan Kerugian Keuangan Negara, atau penugasan yang berkaitan dengan deteksi kecurangan dan penyimpangan keuangan. Analisis data menggunakan regresi linear sederhana dengan bantuan IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa akuntansi forensik berpengaruh positif dan signifikan terhadap deteksi kecurangan laporan keuangan, dengan koefisien regresi sebesar 0,552, nilai t hitung sebesar 9,203 dan signifikansi 0,000. Nilai R Square sebesar 0,745 menunjukkan bahwa akuntansi forensik mampu menjelaskan 74,5% variasi deteksi kecurangan laporan keuangan, sedangkan 25,5% dipengaruhi faktor lain di luar model penelitian. Penelitian ini menyimpulkan bahwa semakin baik penerapan akuntansi forensik, semakin tinggi kemampuan auditor dalam mendeteksi kecurangan laporan keuangan.
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