The Effect of Technical Competence (Hard Skill), Experience, and Non-Technical Skills (Soft Skill) on the Ability of the Auditors of the Financial Audit Agency of the Republic of Indonesia in Providing Expert Description at Trials

Muhammad Sahlan

Abstract


An expert testimony provided by the forensic auditor as an expert will affect the Juror's confidence in deciding a case. For this reason, the testimony is needed that can give confidence to the Juror's and can make clear of the case being trial. This study aims to assess the extent to which Technical Competence (Hard Skills), Auditor’s Experience, and Non-Technical Skills (Soft Skills) affect the Auditor's Ability to Provide Expert Testimony in Court. This research is a descriptive quantitative study using primary data through a survey conducted to forensic auditor at the Audit Board of Indonesia. The results show that Technical Competence (Hard Skills), Auditor’s Experience, and Non-Technical Skills (Soft Skills) had a significant effect on the the Auditor's Ability to Provide Expert Testimony in Court.


Keywords


expert witness; expert testimony; forensic auditor; auditor’s experience; auditor’s competence

Full Text:

PDF

References


A. McCarthy Wilcox, N. NicDaeid (2018). Jurors’ perceptions of forensic science expert witnesses - Experience, qualifications, testimony style and credibility

Astuti, R.W., Waluyo, H.J., and Rohmadi, M. (2019). Character Education Values in Animation Movie of Nussa and Rarra. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 215-219.

Auria Patria Dilaga (2013). Pengaruh Keterangan Ahli Terhadap Keyakinan Hakim Dalam Putusan Tindak Pidana Korupsi

Badan Pemeriksa Keuangan. 2015. Keputusan BPK Nomor 9/K/I-XIII.2/12/2015 tentang Petunjuk Pelaksanaan Pemeriksaan Investigatif dan Penghitungan Kerugian Negara. Jakarta: BPK RI

Badan Pemeriksa Keuangan. 2017. Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara. Jakarta: BPK RI

Badan Pemeriksa Keuangan. 2020. Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2020 tentang Pemeriksaan Investigatif, Penghitungan Kerugian Negara/Daerah, dan Pemberian Keterangan Ahli. Jakarta: BPK RI

Derk G. Rasmussen and Joseph L. Leauanae (2004). Expert Witness Qualifications and Selection

Didi Atmaja (2017). Pengaruh Kompetensi, Profesionalisme, dan Pengalaman Audit terhadap Kemampuan Auditor Badan Pemeriksa Keuangan (BPK) dalam Mendeteksi Fraud dengan Teknik Audit Berbantuan Komputer (TABK) sebagai Variabel Moderasi

https://news.detik.com/berita/d-5229898/skandal-jiwasraya-benny-tjokro-heru-dihukum-bayar-uang-pengganti-rp-16-t

Katherine Ananda Fauziah; Merlyana Dwinda Yanthi (2021). Pengaruh Fee Audit, Independensi, Pengalaman Auditor dan Kompetensi Auditor Terhadap Kualitas Audit (Studi Kasus KAP di Jawa Timur)

Kementerian Tenaga Kerja dan Transmigrasi Republik Indonesia. 2009. Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia Nomor: KEP.46/MEN/II/2009 tentang Penetapan Standar Kompetensi Kerja Nasional Indonesia (SKKNI) Bidang Audit Forensik. Jakarta

Pusat Pendidikan dan Pelatihan Pengawasan BPKP. 2007. Teknik Komunikasi Audit. Jakarta

Ronnie Abukhalaf et al (2021). Methodological Deficiencies in the Expert Testimony of Forensic Accountants

Sesty Ferica Purba dan Muhamad Nuryatno (2019). Kecerdasan Emosional Sebagai Pemoderasi Pengaruh Skeptisme Profesional, Independensi, Time Pressure, Locus of Control Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan

Stanley L. Brodsky, et al (2010). The Witness Credibility Scale An Outcome Measure for Expert Witness Research




DOI: https://doi.org/10.33258/birci.v5i3.6281

Article Metrics

Abstract view : 39 times
PDF - 19 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.