THE EFFECT OF FORENSIC ACCOUNTING, SKEPTICISM, AND INVESTIGATIVE AUDIT ON FRAUD DISCLOSURE AT THE INSPECTORATE OF LAMONGAN REGENCY

Ayu Dina Ockuriyah; Yenni Vera fibiyanti; Erna Hayati; Rosdiyati Rosdiyati

THE EFFECT OF FORENSIC ACCOUNTING, SKEPTICISM, AND INVESTIGATIVE AUDIT ON FRAUD DISCLOSURE AT THE INSPECTORATE OF LAMONGAN REGENCY

Authors

Ayu Dina Ockuriyah Universitas Islam Lamongan
Yenni Vera fibiyanti Univesitas Islam Lamongan
Erna Hayati Univesitas Islam Lamongan
Rosdiyati Rosdiyati Universitas Islam Lamongan

Keywords:

Forensic Accounting, Skepticism, Investigative Audit, Fraud Disclosure, Inspectorate

Abstract

This study examines the effect of forensic accounting, skepticism, and investigative audit on fraud disclosure among auditors at the Inspectorate of Lamongan Regency. Using a saturated sampling technique, all 32 auditors employed at the institution were selected as respondents. Primary data were collected through a Likert-scale questionnaire and analyzed using classical assumption tests, Principal Component Regression, and hypothesis testing with SPSS version 26. The results indicate that, partially, forensic accounting has no significant effect on fraud disclosure, whereas skepticism and investigative audit each have a positive and significant effect. Simultaneously, the three variables significantly affect fraud disclosure

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Published

2025-10-20

How to Cite

Dina Ockuriyah, A., Vera fibiyanti, Y., Hayati, E., & Rosdiyati, R. (2025). THE EFFECT OF FORENSIC ACCOUNTING, SKEPTICISM, AND INVESTIGATIVE AUDIT ON FRAUD DISCLOSURE AT THE INSPECTORATE OF LAMONGAN REGENCY. JEKMA (Jurnal Ekonomi Mahasiswa), 4(2), 309–318. Retrieved from https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2900