Can Fraud be Overcome with a Good Understanding of Forensic Accounting?

A Febriansyah, N A Wijonarko

ICOBEST 2021 - Digitalization and Opportunities in The Tough Time - ISBN 978-623-95562-1-1

Abstract

This research was conducted with the phenomenon of Indonesia not yet learning in independence, especially in understanding forensic accounting which caused the KPK to send investigators to the British Serious Fraud Office, because in 2019 there were 239 cases of fraud that harmed Indonesia. The purpose of this study is to analyze the effect of applying case-based learning in improving the understanding of forensic accounting and to analyze how the understanding of forensic accounting fraud can be identified. The method used in this study is a descriptive analysis method which is to determine the description of each variable studied and verification analysis with path analysis is to determine the effect between variables. This study uses primary data obtained from the questionnaire. The results of this study show that case-based learning affects the improving understanding of forensic accounting, as well as the understanding of forensic accounting, which affects knowing fraud.

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