DETERMINANT FACTORS OF THE EXPERT WITNESS QUALITY OF FORENSIC ACCOUNTANTS IN CORRUPTION CRIME

10.2478/bjlp-2022-001106

Abstract

This research aims to explore and examine how the variables of educational
level, multidisciplinary training, experience on the quality of providing expert
testimony in corruption trials are moderated by simulation. The object of this
research is forensic accountants at the BPKP Representative Office of Sumatera
Utara, Indonesia who is often an expert in court. Survey methods and the nature of
causality research are used in this research. The number of forensic accountants who
already have experience in trials or in the investigative department is 33 people. The
number of respondents as many as 33 people with population techniques. The
research design was built using a structure equation model (SEM) with data
processing using Wrp PLS 7.0. The results of the research show that educational
level, and multidisciplinary training do not affect the quality of providing of expert
witness testimony, but experience does affect the quality of providing of expert
witness testimony. The simulation did not succeed in moderating educational level
and experience on the quality of providing expert testimony, but the simulation
proved to moderate multidisciplinary training on the quality of expert witness
testimony.