ANALISA SUDUT PANDANG CIVITAS AKADEMIKA TERHADAP KEAHLIAN AKUNTAN BERBASIS FORENSIK (STUDI EMPIRIS PADA CIVITAS AKADEMIKA STIE CENDEKIA KARYA UTAMA SEMARANG)
Open accessAbstract
This study aims to analyze the differences in perceptions between accounting lecturers, accounting students, and education staff regarding deductive analysis skills, critical thinking, solving unstructured problems, investigative flexibility, analytical skills, oral communication, written communication, knowledge of law, and a calm attitude. Is a relevant part of the forensic accountant’s expertise. The research objects are accounting lecturers, accounting students, and educational staff. This research is an empirical study with purposive sampling technique in data collection. Data were obtained by distributing questionnaires as many as 37 at STIE Cendekia Karya Utama Semarang consisting of 11 accountig lecturers, 16 accounting students, and 10 education staff who have provided answers. Data analysis was performed using the Independent Sample Test with the SPSS program. The results of hypothesis testing show that there is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on flexibility skills, wtitten communication skills, ang legal knowledge. The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm
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0 of 6 cited sources checked · 0 supported · 0 flagged
- Findingown data
There is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on written communication skills.
“The results of hypothesis testing show that there is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on flexibility skills, wtitten communication skills, ang legal knowledge.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There is no significant difference between accounting students and education staff on the nine forensic accountant skills.
“Hasil uji t antara dosen dan mahasiswa terhadap tenaga kependidikan secara parsial semua variabel diperoleh tingkat signifikansi diantara 0.118 sampai 0.7 lebih besar dari 0.05, maka tidak signifikan; sehingga hipotesis nol yang menyatakan tidak ada perbedaan rata-rata diterima.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on problem solving.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on legal knowledge.
“The results of hypothesis testing show that there is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on flexibility skills, wtitten communication skills, ang legal knowledge.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on flexibility skills.
“The results of hypothesis testing show that there is no significant difference in perceptions between accounting lecturers, accounting students, and education staff on flexibility skills, wtitten communication skills, ang legal knowledge.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on being calm.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on critical thinking.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on analytical skills.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There are significant differences in perceptions between accounting lecturers, accounting students, and education staff on oral communication.
“The results of hypothesis testing show that there are significant differences in perceptions between accounting lecturers, accounting students, and education staff on deductive analysis skills, critical thinking, problem solving, analytical skills, oral communication and being calm.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
There is no significant difference between accounting lecturers and education staff on the nine forensic accountant skills.
“Hasil uji t antara dosen dan mahasiswa terhadap tenaga kependidikan secara parsial semua variabel diperoleh tingkat signifikansi diantara 0.118 sampai 0.7 lebih besar dari 0.05, maka tidak signifikan; sehingga hipotesis nol yang menyatakan tidak ada perbedaan rata-rata diterima.”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- Findingown data
Most education staff have educational backgrounds outside accounting.
“Temuan penelitian ini memberi gambaran bahwa sebagian besar jumlah tenaga kependidikan berasal dari latar belakang pendidikan diluar program akuntansi.”
Quote in the paperNot a substantial claim - Study design and conductcitation
The sample size of 37 respondents is adequate according to rules of thumb.
“Jumlah sampel diteliti masing-masing kelompok responden beraneka ragam jumlahnya, rulesofthumb (Sekaran, 2003).Jumlah sampel dalam penelitian ini 37 responden.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Sekaran, 2003
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationown data
There is a difference in perception between accounting lecturers and accounting students versus education staff regarding the nine forensic accountant skills.
“Terdapat perbedaan persepsi dosen akuntansi dan mahasiswa akuntansi terhadap tenaga kependidikan mengenai kemampuan analisis deduktif, berfikir kritis, pemecahan masalah tidak terstruktur, flesibilitas, keahlian analitik, komunikasi lisan, komunikasi tertulis, pengetahuan hukum, dan bersikap tenang pada keahlian akuntan berbasis forensic”
Quote in the paperSubstantial claim- The authors state this as an assumption: The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
- May combine two claims. 1
- Classified as probably not a substantial claim. 4
May combine two claims.
Findingown dataThe education staff's accounting knowledge is basic and they have never handled financial leak cases handled by forensic accountants.
“Pengenalan akuntansi masih bersifat dasar dan belum pernah menangani persoalan kebocoran keuangan yang ditangani akuntan berbasis forensik.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationAcademics and practitioners agree that forensic accountants must have analytical ability.
“Menurut Digabriele (2008) akademisi dan praktisi sama-sama setuju bahwa akuntan forensik harus memiliki kemampuan analitik.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Digabriele (2008)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim.
PremisecitationForensic accountant expertise includes nine skills: deductive analysis, critical thinking, solving unstructured problems, investigative flexibility, analytical skills, oral communication, written communication, knowledge of law, and calm attitude.
“deductive analysis skills, critical thinking, solving unstructured problems, investigative flexibility, analytical skills, oral communication, written communication, knowledge of law, and a calm attitude.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Digabriele (2008)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThere is no significant difference in analytical ability between academics and practitioners.
“Kemampuan analitik terbukti tidak terdapat perbedaan signifikan, maka disimpulkan bahwa akademisi dan praktisi tingkat pengetahuan dan pemahaman tentang kemampuan analitik sama dalam Iprianto (2009).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Iprianto (2009)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationForensic accountants need several skills and competencies to detect fraud.
“Menurut Ramaswamy (2005) dalam Sukanto, E., & Widaryanti, W. (2019), dijelaskan hal terpenting dari akuntan berbasis forensik adalah tenaga kependidikan forensik membutuhkan beberapa keahlian dan kompetensi untuk mendeteksi kecurangan.”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Ramaswamy (2005)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Sukanto, E., & Widaryanti, W. (2019)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
The authors state this as an assumption.
The selected sample of accounting lecturers, accounting students, and education staff has knowledge and understanding of forensic accountant skills.
“sampel diasumsikan memiliki pengetahuan dan pemahaman keterampilan akuntan berbasis forensik.”
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
Each contradiction between two passages listed here was confirmed by an independent check.
Conclusion claims differences with education staff despite nonsignificant tests
MajorThe conclusion says lecturers and students differ from education staff on all nine skills. The paper's description of those pairwise tests says every result is nonsignificant and the corresponding hypotheses are unsupported.
“2) Terdapat perbedaan persepsi dosen akuntansi dan mahasiswa akuntansi terhadap tenaga kependidikan mengenai kemampuan analisis deduktif, berfikir kritis, pemecahan masalah tidak terstruktur, flesibilitas, keahlian analitik, komunikasi lisan, komunikasi tertulis, pengetahuan hukum, dan bersikap tenang pada keahlian akuntan berbasis forensic”
“Dari hasil pengujian di atas, maka dapat disimpulkan bahwa H1, H2, H3, H4, H5, H6, H7, H8, dan H9 tidak didukung.”
Legal-knowledge result is assigned to the wrong hypothesis
MinorThe legal-knowledge section identifies its hypothesis as H8, but its result says H7 is unsupported. H7 is the written-communication hypothesis.
“H8 : Terdapat perbedaan persepsi dosen akuntansi dan mahasiswa akuntansi mengenai kemampuan pengetahuan hukum pada keahlian akuntan berbasis forensik”
“Dari hasil pengujian di atas, maka dapat disimpulkan bahwa H7 tidak didukung.”
Stated significance-value range excludes results in Table 2
MinorThe text says all Table 2 significance values fall between 0.118 and 0.7. The oral-communication row alone contains 0.97 and 0.19, so the stated upper limit is incorrect.
“semua variabel diperoleh tingkat signifikansi diantara 0.118 sampai 0.7 lebih besar dari 0.05”
“6 Keterampilan Komunikasi Lisan 0.038 0.97 -1.348 0.19 Tdk Signifikan”
Deductive-analysis p-value differs between table and discussion
MinorFor the same lecturer-student test with t = 3.45, Table 1 gives a significance value of 0.002, while the discussion gives 0.02.
“1 Keterampilan Analisis Deduktif 3.45 0.002 Signifikan”
“Hasil uji variabel ketrampilan analisis deduktif diperoleh t hitung sebesar 3.45 dengan tingkat signifikansi 0.02”
Cites
The publisher hasn’t deposited this paper’s reference list.
Research works printed but not linked: 6
- [2]2. Crumbley, D Larry, Journal of Forensic Accounting, darihome page-nya
- [3]3. Digabriele, James. A. 2008.An empirical investigation of the relevant skill of forensic accounts.Journal of Education for Business, 331-338
- [6]6. Ramaswamy, V.(2005). Corporate govermance and the forensic accountant. CPA Journal, 75, 68-70.
- [7]7. Rezaee, Z. (2002). Forensic accounting practices, education, and certifications. Journal, of Forensic Accounting, 3, 207-223
- [10]10. Sekaran, Uma. 2003, Research Methods For Business: A Skill-Building Approach.4 th Edition, New York, John Wiley & Sons Inc.
- [14]14. Tuanakota, Theodorus M. 2005. "Workshop Forensic Accounting dan Fraud Audit."Universitas Indonesia, Depok 14 Desember 2005.
- Authors
- Sugiarto, & Kusumaningrum, Y.
- Venue
- E-logis : Jurnal Ekonomi Logistik
- Published
- 2023-06-27
- Volume
- 4
- Issue
- 1
- Pages
- 84-99
- ISSN
- 2686-5882 (ISSN-L)
- OpenAlex
- W4402530864
- Cited by
- 0
- References
- 0
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Jurnal Ekonomi Logistik. (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Social Sciences › Business, Management and Accounting › Accounting › Financial Literacy and Behavior
- Keywords
- forensic accounting, accounting professors, accounting students, education staff, critical thinking, problem solving, analytical skills, communication skills, legal knowledge, tranquility
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