Pengaruh Akuntansi Forensik Dan Audit Investigasi Terhadap Pengungkapan Fraud Pelaporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik (Kap) Daerah Jakarta Selatan)

Authors

  • Mulia Rahmah Universitas Krisnadwipayana
  • Ekarista Isowati Sinaga Sinaga Universitas Krisnadwipayana

DOI:

https://doi.org/10.35137/jabk.v10i1.42

Keywords:

forensic accounting, KAP, Fraud

Abstract

The effect of forensic accounting on fraud disclosure in local public accounting firms South
Jakarta, The effect of investigative audit on fraud disclosure in local public accounting firms
South Jakarta, The effect of forensic accounting and investigative audit on fraud disclosure in
local public accounting firms South Jakarta. The research method used is a quantitative research method. This study has a population of 150 auditors who work at a public accounting firm in South Jakarta. The total data used is 70 auditors. Forensic accounting has a positive effect on fraud disclosure, The investigative audit has a positive effect on fraud disclosure, Forensic accounting and investigative audits have a positive effect on fraud disclosure

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Published

2023-04-04

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Mulia Rahmah, Ekarista Isowati Sinaga Sinaga

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