Forensic Accounting Techniques in Enhancing the Detection of Financial Fraud: A Case Study of Papua

Nigels Irvianti Bandaso () and Darmawati Darmawati
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Nigels Irvianti Bandaso: Hasanuddin University
Darmawati Darmawati: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1713-1724 from Springer

Abstract: Abstract This study examines the application of forensic accounting in detecting financial statement fraud, focusing on Papua Barat’s Inspectorate. This research, conducted using a survey of 80 respondents, explored how forensic accounting techniques could enhance fraud detection in the public sector. The results reveal that while the relationship between forensic accounting implementation and financial fraud detection is positive, it is not statistically significant. The B value for forensic accounting was 0.091, with a p-value of 0.217, indicating that the effect of forensic accounting on fraud detection was not significant at the 5% level. The coefficient of determination (R2) was very low, suggesting that forensic accounting can explain only a small fraction of the variation in fraud detection. These findings highlight the need for the increased application of forensic accounting techniques through training, certification, and improved regulatory support. Future research should incorporate additional variables and qualitative approaches to deepen the understanding of the factors that influence fraud detection effectiveness.

Keywords: Forensic accounting; Financial fraud detection; Papua (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-709-5_120

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