THE EFFECT OF FRAUD ACCOUNTING AND MONEY TRACING ON THE EFFECTIVENESS OF MONEY LAUNDERING CRIME DISCLOSURE FROM AN ACCOUNTING PERSPECTIVE IN INDONESIA, WITH FORENSIC AUDIT COMPLIANCE AS A MODERATING VARIABLE
Published:
2026-05-22Downloads
Abstract
This study aims to analyze the influence of fraud accounting and money tracing on the effectiveness of Money Laundering (ML) disclosure in Indonesia, with forensic audit compliance as a moderating variable. The primary background is the phenomenon of investigative inertia, where large volumes of transaction data are not yet optimally converted into financial evidence with evidentiary value. Using a mixed-methods approach dominated by an associative-explanatory quantitative method, this research examines causal relationships among a professional population of investigators, forensic auditors, and prosecutors in Medan City through purposive sampling. Data analysis is conducted using multiple linear regression and Moderated Regression Analysis (MRA). This study positions the quality of forensic financial evidence as the primary proxy for the effectiveness of ML disclosure. Results are expected to show that the systematic application of fraud accounting and money tracing techniques significantly improves the quality of financial evidence. Furthermore, compliance with forensic audit standards is predicted to strengthen this relationship in supporting legal proof processes. This research provides a theoretical contribution to investigative accounting literature and practical benefits for law enforcement in strengthening the construction of financial crime evidence.
Keywords:
Fraud Accounting Money Tracing Money Laundering Forensic Audit Quality of Financial Evidence.References
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