KNOWLEDGE AND PERCEPTION OF ANDALAS UNIVERSITY ACCOUNTING STUDENTS ON FORENSIC ACCOUNTING.
aftDAt"{li !'MvERslTr
ECONOMIC FACULTY
KNOWLEDCE AND PERCTPTION
OI AI\DAI,AS IJNTVERSITY ACCOUNIING S''UDENTS
ON FORf, NSIC ACCOTJNTING
T1IESIS
AYUDIAH M,AII4.MNI
KNOWLf,D(]E AND PERCE?TION OF ANDALAS TJNIVERSITY
ACCOUNTING STUDf,NTS ON TORENSIC ACCOUNTING
Th66 by Aldiah Mahaui
AdvisoE
: Da ll6naR.zMmn Ak
sunemila sE M.For.
Aar
Ak
ABSTRACI
This r*&[en n aned b sd dE ier aboul kno*ledge d
Derceprod of Andald Unive6iry Accomtins Studsb on Foisio
A€ounlD! The dElyns 6 ba*d on Gse6 fton rdpondmrj whse dak
ee galhered $rougi quBbomalres The s@pte ofdis resdch were I,t2
rspondans, which e6Nt of amuring slxd@t5 Fom yed 2002 ud 20Lv
]'ne dstibution ss€ done *1lh iudgnnt prpoyve smplin8
Ihe e'-lr orl}e
hd Anoata I n,!e6rD adudns
'6es1Jora
snrdaa haE poor kno*ledse
on Forasic A@uting For rhe pseproh,
das r6wch had fou 6ulh FE! tie resdr showen $d ecoulin, studar
or Andala Unrrer,a pene \ed u,rar toF6L ***e
* ,;,"uJ ,n.
@mpho. in Indonsia Se@nd, Andat6 Unive6ity &co@ing studdrs
psoei\ed L\dt formic ac@unter ch eradi*rins @nprdn i! Indonsra
Tlnrd, Andala UDveEity @MtinS studmts pererrcd $at forsic
&counbnl @ier in Indo.6ia iad Aood prcsp$r And th€ tsr, 87, :12% or
124
rdpond
rs wmr to b€ a
ior*rc ecobhr
INTRODUCTION
1l
8rc*!r@nd ol th. Ptubl@
Tie emmhic
pm.lioes
Thcrc ee
d
crisis lhal dracked rhe mrJd
w6
re
-
boh lne new
prole$ioE Forsic a@utils p@tice is oe or &e *ays
nfry
p€olb snd $al tie seniicax a&!or Lhd doririlB the
deElopneot ol forflric daourinC pm{i.e is
(IurErllra 1007). Il'ar Act s6
Actumtne Ove
is)t Bred
*E S{beEs OJdv Acl
esrblished b)- pubtc codp&_\,
(PCAOB)
b polic dE
aeouribg
prole$iont dudils of publicly tr.ded @ntmies, dEieby reloring som
losl co0nds€ in &rpc6te Ameri€ The inciden.s of high-prcfite
failue
coaorare
Guch
6
E
ro[ woddconr
I'orallrl eonel mk ro oFfidenr r d
ail4dile ceer opponui& lo. 8murers
In
in
l
madc
dcononic crisis in
ro combd
ytu
Adl
19971993 h.,l
Fb.m lnir
4s
@
A.ud
otd rdei (Tumolona
otfi@cidor aeomring sklt
ard rnrdrigdive menralily m ordsr ro iden &
dd
sotve araudulf,ce Rnh
relevmr cvidmce (Thon$ill. 1995)
Frdud
N\ \.rs
rcou
\.6 dore
Larlhscftuk^ ysonlenrB |hd
2007) Fore6ic eaunlinC is rle aptli*tion
rhe
roF .,.
ddnesA loreNic ecounhe is not rhe newre.lor ii
rniielDur.hs bmlaplq\
wi0g
Clotra] c.o$ins. Qwsr.
1o
h6 iocesed h r6ert
r*.
oasing comp.fles ro took tbr
liAht liaudulflr aclivlnes Accordjngro a ss,ev ot Ne(.
yort
*clniv$
arcn .159 public
@npdi6 ald
slate
hd
agencies,75
pd@l ol !\e orami4rio.s expdieee! liud
ndtB: lhit
is up from 62
per6t in
1993
g.rmdr
fedeEj
in tne prior 12
(K!MC Fr&d [email protected]
ar
Ne$
Yorl in W@s ed Snil! 2006) ft nrcm, gese conldtes rdicded
fid
fie! plln
o.e or
ro implemdt
the
derDnd a!.
*!ys
Be
G usins
appro4h6
'ne
fo.6ic aoomrar
The@
1o
@qbat tiaxd ald nis@ndn€r.
foroBic &@@l!!t itose tacrr
rhesc days
c
@use rhe
hidr (Epps, 2003)
so
lppe4 to b€ a gr! benvq to.@ic &counlin8 pracriG
r ihe se6s lhal formic eounhg is vie$ed s ore ot rhe
nosl secue k€i b&rr, y.t lneE e oii), e iimited nmbd ot uoudns
and
edr@lor
progm
ofterins
ldrsic ecombne @u66
(Reze.! 2003) A sdid of
r"dmK {' 0.6 b\e "hoM hr re'} fev d\er i6
rormjc
eMrns
(Buckno6 &ld schEdq io
a(ounlin8 d audn iqls
inlenml or d\temal
R@,
oces
2oo3)
1
crrdr
include Inrb avemge ot lne skilk m€dcd for
ardibs
b
@gnize situllios in rvtuch traud h6
Bul no*. lorssi. dcounllnt prot*ion
'lelor€
otTe
Foremic accouDlin8
6
be,ne oferen
6
h6
nore Md
shdalo@
cts
more
or
o
enph6is sidtn lhe &comtins mjor dr Bradude @rdnoaB al nrr@Dq
nlnber unreGtues For instm€. Ge Univeniry of virsrnja
,
.
^.dir
4rdus
c
red,
droueh irs Colle-ee of
Unirc6irv
rdr.
.r fo'c1s. jcfultir,S &d
Brsie$ ad Eco@ni6
l@ foremicadoutinC d li&d
oila i
ne{.
iad,1!mCr
Slodenr di
Louisrm
u1
Srdre
in{dtiearion rn! sMdrlone
This rBearch
pdceplD. ol
aim
MurirC
ro s€1
cnpincd {t!ta about l[e lnowledge Fd
sluddt
.t
Atuald UnileBily about lormic
Acmu.rjng Tbs is @ exploralik es@ch rhd us$
Dara
qs coll{red
prina'y dah
dmusn rne dhlribulion otqu€sliomiB
The fiml rcsulr
.l
fiis res@h is [email protected] strddn or Andlls
Unive6ity had p.or rno\yle.lee abour
lnd
LIlc
per@tlge ol lie dghl
rhis resuh is oa6ed
dsrrr
lorsio [email protected] Il
is jusL,13, 92 o/o.
ol nD$ rspdndenrs
hayc nor
slrowed by
R*echq
ble
rbe
p€Lceilql
subjet relaled
$ilh tor4sic c6unliqq tcr
Th€ second
p4eiyed
rhd(
rsull is An&16 Utovdny !@unri S juJflrs
tortric
'I1E lhird r6ult
Ls
accounLine
kElel
lhe
conpLio. in Indonai.
Arddla Universir) esmring studcn$ pq.eiyed lhal
ao.usir acoun&n cer dadiaring coruprion in Indon6ia Llnd n
lollo$ed by L& loudh rsull, Andrts Untrdsny ecoutine
pBcei\ed lhrl lordsic
-counllrl @ner in l1nd6iahld
Andl6traull offiis resdch n 37,3?% or I24
\6
srudenls
sood prcspecl
@spondaE wml ro bea
Refercdcca
Boiom
c lrl dd l
A..ourms
Ns
dq,
roo s
FL Raben / oo5 r'ed Ard,une_r"a"d foreb c
r d reclxxque jotur $,t,r & $n.
edhon
D Lan,200l. Forqic Aoodting: Otd6 0e rtu Utnk,.,
,Iarttul oI For.nsc,4uornhnE, vol2, pp )9t,202
Crunbley,
Huiia4 (aor Mekvmq,ud BdbesWilim t987
Acliod, SinEapolc : Jobr lley & Sol).
CiFStuLi.N
'uLJ,.
!r
md.h6. \ )00t 'o'os.
cochuprooffid
psycholosy in
leorrnnsskl't! \ntlsupph
vJ-ap, t aLJhl;rortvt vot tnx.
6, pp 373,332d
J Douli Woei. JR &d L l{urphl, Smi(h 2006,.todinuous Au,liling I An
FFqtrLe [email protected]' rFrcmr Ard o. td.-o tui?rJaunl
Msch/Aedl Vol zl No :.Dez?
M6.ing, Cmrge A 2000 Finucial tqresiigatron
@d Foresic Accounting, CRC
Nadiayoi. 1993, Psepsi Pdalili llformi AkhLjBi_ Atuh dm
M!\dd L,mLn eliad.,o lrdepen4e r arrnm pdihL Mag. e,.Jt
Ttesis Eonodt Facul!: Univdrita ofc.lah Meda yoeyatd,
I{cclelland.l. dd Srdion. p 20ri{...Foj6ic Accouftng: tl.s psnNely
Miena ,,loalal aJ Fote :jc 1.t.z,rr& Vol v, pp j53-55 9
Rdlimr.
Jalaludin, 1993 Psikot si
Redtqa R.sodaloryr
due
B
cc.r€7 a
BJrcn.
IJ
Xonuuklti Edisi Rerisi. poErbi
pr
o fotu\ r!oJ1qredlcdor rh.gh.,.m
rn lied oLd *ehu - oEllr oi 4 . ltrd" ,d/
ArJt n|Juunnt\d xJNo 9 oo,l?r.1s9
Rez.ec,Z 2m2 Fo.ssic dounting practteq education @d @l1i6@tioG,,
Jouml .l Faren!! A..ontjh!! \ !t iINo 2. pp 207-2?:]
Rezre.,
Z.
Crurnblet,
edu@don: A
3h
D Lo! ad Etmrq
ey
R. 20Oj ..For6ic
oi ao&t ricjds od ptuclnione6..,
"frzrzl
.; ANDAJ]
ECONOMIC FACULTY
KNOWLEDCE AND PERCTPTION
OI AI\DAI,AS IJNTVERSITY ACCOUNIING S''UDENTS
ON FORf, NSIC ACCOTJNTING
T1IESIS
AYUDIAH M,AII4.MNI
KNOWLf,D(]E AND PERCE?TION OF ANDALAS TJNIVERSITY
ACCOUNTING STUDf,NTS ON TORENSIC ACCOUNTING
Th66 by Aldiah Mahaui
AdvisoE
: Da ll6naR.zMmn Ak
sunemila sE M.For.
Aar
Ak
ABSTRACI
This r*&[en n aned b sd dE ier aboul kno*ledge d
Derceprod of Andald Unive6iry Accomtins Studsb on Foisio
A€ounlD! The dElyns 6 ba*d on Gse6 fton rdpondmrj whse dak
ee galhered $rougi quBbomalres The s@pte ofdis resdch were I,t2
rspondans, which e6Nt of amuring slxd@t5 Fom yed 2002 ud 20Lv
]'ne dstibution ss€ done *1lh iudgnnt prpoyve smplin8
Ihe e'-lr orl}e
hd Anoata I n,!e6rD adudns
'6es1Jora
snrdaa haE poor kno*ledse
on Forasic A@uting For rhe pseproh,
das r6wch had fou 6ulh FE! tie resdr showen $d ecoulin, studar
or Andala Unrrer,a pene \ed u,rar toF6L ***e
* ,;,"uJ ,n.
@mpho. in Indonsia Se@nd, Andat6 Unive6ity &co@ing studdrs
psoei\ed L\dt formic ac@unter ch eradi*rins @nprdn i! Indonsra
Tlnrd, Andala UDveEity @MtinS studmts pererrcd $at forsic
&counbnl @ier in Indo.6ia iad Aood prcsp$r And th€ tsr, 87, :12% or
124
rdpond
rs wmr to b€ a
ior*rc ecobhr
INTRODUCTION
1l
8rc*!r@nd ol th. Ptubl@
Tie emmhic
pm.lioes
Thcrc ee
d
crisis lhal dracked rhe mrJd
w6
re
-
boh lne new
prole$ioE Forsic a@utils p@tice is oe or &e *ays
nfry
p€olb snd $al tie seniicax a&!or Lhd doririlB the
deElopneot ol forflric daourinC pm{i.e is
(IurErllra 1007). Il'ar Act s6
Actumtne Ove
is)t Bred
*E S{beEs OJdv Acl
esrblished b)- pubtc codp&_\,
(PCAOB)
b polic dE
aeouribg
prole$iont dudils of publicly tr.ded @ntmies, dEieby reloring som
losl co0nds€ in &rpc6te Ameri€ The inciden.s of high-prcfite
failue
coaorare
Guch
6
E
ro[ woddconr
I'orallrl eonel mk ro oFfidenr r d
ail4dile ceer opponui& lo. 8murers
In
in
l
madc
dcononic crisis in
ro combd
ytu
Adl
19971993 h.,l
Fb.m lnir
4s
@
A.ud
otd rdei (Tumolona
otfi@cidor aeomring sklt
ard rnrdrigdive menralily m ordsr ro iden &
dd
sotve araudulf,ce Rnh
relevmr cvidmce (Thon$ill. 1995)
Frdud
N\ \.rs
rcou
\.6 dore
Larlhscftuk^ ysonlenrB |hd
2007) Fore6ic eaunlinC is rle aptli*tion
rhe
roF .,.
ddnesA loreNic ecounhe is not rhe newre.lor ii
rniielDur.hs bmlaplq\
wi0g
Clotra] c.o$ins. Qwsr.
1o
h6 iocesed h r6ert
r*.
oasing comp.fles ro took tbr
liAht liaudulflr aclivlnes Accordjngro a ss,ev ot Ne(.
yort
*clniv$
arcn .159 public
@npdi6 ald
slate
hd
agencies,75
pd@l ol !\e orami4rio.s expdieee! liud
ndtB: lhit
is up from 62
per6t in
1993
g.rmdr
fedeEj
in tne prior 12
(K!MC Fr&d [email protected]
ar
Ne$
Yorl in W@s ed Snil! 2006) ft nrcm, gese conldtes rdicded
fid
fie! plln
o.e or
ro implemdt
the
derDnd a!.
*!ys
Be
G usins
appro4h6
'ne
fo.6ic aoomrar
The@
1o
@qbat tiaxd ald nis@ndn€r.
foroBic &@@l!!t itose tacrr
rhesc days
c
@use rhe
hidr (Epps, 2003)
so
lppe4 to b€ a gr! benvq to.@ic &counlin8 pracriG
r ihe se6s lhal formic eounhg is vie$ed s ore ot rhe
nosl secue k€i b&rr, y.t lneE e oii), e iimited nmbd ot uoudns
and
edr@lor
progm
ofterins
ldrsic ecombne @u66
(Reze.! 2003) A sdid of
r"dmK {' 0.6 b\e "hoM hr re'} fev d\er i6
rormjc
eMrns
(Buckno6 &ld schEdq io
a(ounlin8 d audn iqls
inlenml or d\temal
R@,
oces
2oo3)
1
crrdr
include Inrb avemge ot lne skilk m€dcd for
ardibs
b
@gnize situllios in rvtuch traud h6
Bul no*. lorssi. dcounllnt prot*ion
'lelor€
otTe
Foremic accouDlin8
6
be,ne oferen
6
h6
nore Md
shdalo@
cts
more
or
o
enph6is sidtn lhe &comtins mjor dr Bradude @rdnoaB al nrr@Dq
nlnber unreGtues For instm€. Ge Univeniry of virsrnja
,
.
^.dir
4rdus
c
red,
droueh irs Colle-ee of
Unirc6irv
rdr.
.r fo'c1s. jcfultir,S &d
Brsie$ ad Eco@ni6
l@ foremicadoutinC d li&d
oila i
ne{.
iad,1!mCr
Slodenr di
Louisrm
u1
Srdre
in{dtiearion rn! sMdrlone
This rBearch
pdceplD. ol
aim
MurirC
ro s€1
cnpincd {t!ta about l[e lnowledge Fd
sluddt
.t
Atuald UnileBily about lormic
Acmu.rjng Tbs is @ exploralik es@ch rhd us$
Dara
qs coll{red
prina'y dah
dmusn rne dhlribulion otqu€sliomiB
The fiml rcsulr
.l
fiis res@h is [email protected] strddn or Andlls
Unive6ity had p.or rno\yle.lee abour
lnd
LIlc
per@tlge ol lie dghl
rhis resuh is oa6ed
dsrrr
lorsio [email protected] Il
is jusL,13, 92 o/o.
ol nD$ rspdndenrs
hayc nor
slrowed by
R*echq
ble
rbe
p€Lceilql
subjet relaled
$ilh tor4sic c6unliqq tcr
Th€ second
p4eiyed
rhd(
rsull is An&16 Utovdny !@unri S juJflrs
tortric
'I1E lhird r6ult
Ls
accounLine
kElel
lhe
conpLio. in Indonai.
Arddla Universir) esmring studcn$ pq.eiyed lhal
ao.usir acoun&n cer dadiaring coruprion in Indon6ia Llnd n
lollo$ed by L& loudh rsull, Andrts Untrdsny ecoutine
pBcei\ed lhrl lordsic
-counllrl @ner in l1nd6iahld
Andl6traull offiis resdch n 37,3?% or I24
\6
srudenls
sood prcspecl
@spondaE wml ro bea
Refercdcca
Boiom
c lrl dd l
A..ourms
Ns
dq,
roo s
FL Raben / oo5 r'ed Ard,une_r"a"d foreb c
r d reclxxque jotur $,t,r & $n.
edhon
D Lan,200l. Forqic Aoodting: Otd6 0e rtu Utnk,.,
,Iarttul oI For.nsc,4uornhnE, vol2, pp )9t,202
Crunbley,
Huiia4 (aor Mekvmq,ud BdbesWilim t987
Acliod, SinEapolc : Jobr lley & Sol).
CiFStuLi.N
'uLJ,.
!r
md.h6. \ )00t 'o'os.
cochuprooffid
psycholosy in
leorrnnsskl't! \ntlsupph
vJ-ap, t aLJhl;rortvt vot tnx.
6, pp 373,332d
J Douli Woei. JR &d L l{urphl, Smi(h 2006,.todinuous Au,liling I An
FFqtrLe [email protected]' rFrcmr Ard o. td.-o tui?rJaunl
Msch/Aedl Vol zl No :.Dez?
M6.ing, Cmrge A 2000 Finucial tqresiigatron
@d Foresic Accounting, CRC
Nadiayoi. 1993, Psepsi Pdalili llformi AkhLjBi_ Atuh dm
M!\dd L,mLn eliad.,o lrdepen4e r arrnm pdihL Mag. e,.Jt
Ttesis Eonodt Facul!: Univdrita ofc.lah Meda yoeyatd,
I{cclelland.l. dd Srdion. p 20ri{...Foj6ic Accouftng: tl.s psnNely
Miena ,,loalal aJ Fote :jc 1.t.z,rr& Vol v, pp j53-55 9
Rdlimr.
Jalaludin, 1993 Psikot si
Redtqa R.sodaloryr
due
B
cc.r€7 a
BJrcn.
IJ
Xonuuklti Edisi Rerisi. poErbi
pr
o fotu\ r!oJ1qredlcdor rh.gh.,.m
rn lied oLd *ehu - oEllr oi 4 . ltrd" ,d/
ArJt n|Juunnt\d xJNo 9 oo,l?r.1s9
Rez.ec,Z 2m2 Fo.ssic dounting practteq education @d @l1i6@tioG,,
Jouml .l Faren!! A..ontjh!! \ !t iINo 2. pp 207-2?:]
Rezre.,
Z.
Crurnblet,
edu@don: A
3h
D Lo! ad Etmrq
ey
R. 20Oj ..For6ic
oi ao&t ricjds od ptuclnione6..,
"frzrzl
.; ANDAJ]