DETERMINANT FACTORS OF THE EXPERT WITNESS QUALITY OF FORENSIC ACCOUNTANTS IN CORRUPTION CRIME
Evenri Sihombing ,Adam Afiezen ,Iskandar Muda ,Erlina
Keywords:
Expert Witness Quality, Forensic Accountants, Multidisciplinary Training ,
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.