The Effect Of Accounting Skills, Forensic Accounting Knowledge, And Accounting Information Systems On Fraud Detection And Prevention Moderated By Organizational Support At PT PLN (Persero) P3B Sumatra

Abstract

Fraud has become one of the most serious risks to organizations in both the public and
commercial sectors. Fraudulent behaviors can have a negative influence on an organization's
reputation, cause financial losses, and demoralize staff. According to survey data from the
Association of Certified Fraud Examiners (ACFE) Indonesia, the government and stateowned enterprises (BUMN) rank foremost among the organizations most impacted by fraud
(2019). Considering the importance of accounting skills in recognizing suspicious patterns in
financial transactions and forensic accounting knowledge about fraud detection methods,
investigative audit techniques, and laws by utilizing accounting information systems to
facilitate real-time transaction monitoring, identify anomalies, and produce accurate reports to
support decision-making processes, supported by organizations that establish anti-fraud
policies, management commitment, training, and resource allocation to prevent fraud. The
purpose of this study is to establish the relationship between accounting abilities, forensic
accounting knowledge, and accounting information systems in impacting fraud detection and
prevention, with the organization serving as a moderator. This study used the total sampling
technique, and the analysis tool used the Partial Least Squares (PLS) method, with 50
employees from PT PLN (Persero) P3B Sumatra serving as respondents. The data was
collected via a questionnaire.