KOMPETENSI KHUSUS AKUNTAN FORENSIK (SURVEI PADA AKUNTAN FORENSIK KAP BIG FOUR DI INDONESIA)

Christine Linardo, yulius Jogi Christiawan

Abstract


This study aimed to analyze the nine competencies of forensic accountants.
These skills including deductive analysis ability, creative thinking skill, unstructured
problem solving competence, investigative flexibility, analytical proficiency, oral
communication ability, written communication ability, specific legal knowledge and
good composure to (1) determine whether or not special competency required
for forensic accountants and (2) identify a new set of variables (factors) to replace the
nine competency variables at the Big Four public accounting firms in Indonesia.
This study was conducted by census to all the population. Data were obtained
by distributing 140 questionnaires to all auditors who were working as associates in
the forensic division at the Big Four public accounting firms in Indonesia. Data were while Exploratory Factor Analysis used to answer the second objective. The data
analysis were performed with SPSS version 20.
The results of this study by using Spearman Rank Correlation Analysis
showed that special competencies were required for the work of forensic accountants.
By using Exploratory Factor Analysis, the results identified that three factors would
be reduced from nine competency factors of forensic accountants. The first factor
including deductive analysis ability, unstructured problem solving competence,
investigative flexibility, and analytical proficiency. The second factor including
creative thinking skill, specific legal knowledge and good composure while the third
factor including oral communication ability and written communication ability.

Keywords


forensic accounting, forensic accountants’ competency

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