Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms
DOI:
https://doi.org/10.61194/ijtc.v7i2.2195Keywords:
Adoption Intention, Coal Mining, Forensic Accounting, Internal Control, Stakeholder PressureAbstract
Financial fraud and structural corruption in the Indonesian coal mining sector remain pervasive issues that necessitate the implementation of advanced investigative techniques such as forensic accounting. Drawing on the Theory of Planned Behavior (TPB) and Stakeholder Theory, this study examines how four constructs, forensic accounting perception (as a proxy for attitude), stakeholder pressure (representing subjective norms), internal control effectiveness (reflecting perceived behavioral control), and fraud risk awareness (as a cognitive stimulus), shape internal auditors’ intention to adopt forensic accounting practices within this high-risk extractive context. A quantitative explanatory research design was implemented by surveying 41 internal auditors from companies holding Izin Usaha Pertambangan (IUP) with a minimum of three years of professional experience, and data analysis was executed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software. Empirical results demonstrate that forensic perception (β = 0.205, p < 0.05), internal control effectiveness (β = 0.300, p < 0.05), and fraud risk awareness (β = 0.340, p < 0.05) significantly and positively influence adoption intention, with the model explaining 86.1% of the variance (R² = 0.861). Stakeholder pressure yields a significant negative effect (β = −0.618, p < 0.05), which may suggest that auditors perceive coercive external demands as a threat to professional autonomy rather than a value-adding requirement, consistent with institutional reactance mechanisms. These findings indicate that internal drivers such as robust governance structures and proactive risk awareness may serve as the primary catalysts for fostering forensic accounting adoption intention. Regulators may consider complementing mandates with supportive capacity-building frameworks to reduce potential resistance, noting that this study examines intention rather than observed adoption behavior. However, this study is subject to cross-sectional, self-reported, and intention-based limitations that warrant cautious interpretation and further longitudinal investigation.
References
Adejumo, A. P., & Ogburie, C. P. (2025). Forensic accounting in financial fraud detection: Trends and challenges. International Journal of Science and Research Archive, 14(3), 1219–1232. https://doi.org/10.30574/ijsra.2025.14.3.0815
Ajzen, I. (2012). The theory of planned behavior. In Handbook of Theories of Social Psychology: Volume 1 (Vol. 50, Number 2, pp. 438–459). https://doi.org/10.4135/9781446249215.n22
Akinninyi, P. E., Akpan, D. C., & Umoren, A. O. (2025). Forensic accounting and financial integrity in the public sector. Journal of Accounting and Financial Management, 11(3), 122–145. https://doi.org/10.56201/jafm.vol.11.no3.2025.pg122.145
Alrawashedh, N. H. (2023). Factors affecting organizational intention to adopt forensic accounting practices: A case of Jordan. Problems and Perspectives in Management, 21(3), 343–350. https://doi.org/10.21511/ppm.21(3).2023.27
Altarawneh, A. S., Albloush, A., Awamleh, F. T., & Bustami, A. N. (2024). The Effect of Diversification on the Portfolio “Risk-Return”: A Case Study Applied in Social Security Investment Fund. In Studies in Systems, Decision and Control (Vol. 488, pp. 367–378). Springer. https://doi.org/10.1007/978-3-031-54383-8_28
Anwar, A., Halima Hanafi, I., & Irham, M. (2021). The Cooperation Pattern between the Maluku Provincial Government and the Private Sector in the Arrangement and Normalization of Ex-Illegal Gold Mining Allegedly Prone to Corruption. Integritas : Jurnal Antikorupsi, 7(1), 143–160. https://doi.org/10.32697/integritas.v7i1.721
Case IQ. (2025). 5 internal audit red flags that should trigger a fraud investigation.
Chidi, O. F., Onwuzuligbo, L. T., Tochukwu, I. T., & Ukamaka, A. (2024). Internal control system and operational efficiency of supermarkets in Anambra State, Nigeria. Policy and Governance Research, 2(1), 107–120.
Creswell, J. W., & Creswell, J. D. (2023). Research design: Qualitative, quantitative, and mixed methods approaches (6th ed.). Sage Publications.
Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms’ information disclosure? Corporate Social Responsibility and Environmental Management, 29(5), 1214–1230. https://doi.org/10.1002/csr.2265
Daud, M., & Patandean, E. H. B. (2025). Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 865–878. https://doi.org/10.37641/jiakes.v13i4.3778
Dewayanto, T. (2023). THE ROLE OF FORENSIC ACCOUNTING IN THE DETECTION AND FRAUD PREVENTION: A SYSTEMATIC LITERATURE REVIEW. Fokus Ekonomi : Jurnal Ilmiah Ekonomi, 18(1), 241–259. https://doi.org/10.34152/fe.18.1.241-259
Ellili, N., Nobanee, H., Haddad, A., Alodat, A. Y., & AlShalloudi, M. (2024). Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers. Journal of Economic Criminology, 4(1), 100065. https://doi.org/10.1016/j.jeconc.2024.100065
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman Publishing.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (3rd ed.). Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7
Handayani, S., Rinofah, R., & Maulida, A. (2024). Stakeholder Pressure Moderates Environmental, Social, Governance (ESG) Disclosure on Firm Performance: Study on Mining Companies Listed on IDX. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(6), 2074–2088. https://doi.org/10.61990/ijamesc.v2i6.341
Korua, S. R. N., Nelwan, O. S., Lengkong, V. P. K., Taroreh, R. N., & Lumintang, G. G. (2024). Institutional Pressure and the Adoption of Sustainable Development Goals (SDGs) in Mining Companies in Indonesia. Sosioedukasi: Jurnal Ilmiah Ilmu Sosial Dan Negara, 15(1), 45–58. https://doi.org/10.36526/sosioedukasi.v15i1.6431
Kurniawan, A., Haliah, H., & Kusumawati, A. (2024). Internal Control Analysis and Fraud Prevention Efforts in Public Sector Accounting. East Asian Journal of Multidisciplinary Research, 3(11), 115–130. https://doi.org/10.55927/eajmr.v3i11.11809
Mardjono, E. S., Suhartono, E., & Hariyadi, G. T. (2024). Does Forensic Accounting Matter? Diagnosing Fraud Using the Internal Control System and Big Data on Audit Institutions in Indonesia. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 21, 638–655. https://doi.org/10.37394/23207.2024.21.53
Mita, A. F., Setyaningrum, D., & Rosdini, D. (2025). Internal audit quality and fraud risk management: the role of independence, compliance, and competence across organizational types. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-025-00323-1
Mittal, P., Kaur, A., & Kumar Gupta, P. (2021). The Mediating Role of Big Data to Influence Practitioners to Use Forensic Accounting for Fraud Detection. European Journal of Business Science and Technology, 7(1), 47–58. https://doi.org/10.11118/ejobsat.2021.009
Muliawati, F. D. (2025). Prabowo Terima Laporan, Ada 1.063 Tambang Ilegal! CNBC Indonesia.
Mursalin. (2014). PERAN INTERNAL AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) PADA PERUSAHAAN. Jurnal Media Wahana Ekonomika, 11(1), 32–52. https://doi.org/10.31851/jmwe.v11i1.3580
Rizvi, S. A. R., & Siddiqui, D. A. (2024). Factors Influencing the Attitude and Behavioral Intention of Auditors for Use of Forensic Accounting Services: A Study on Banking Industry of Pakistan. In Research Journal for Societal Issues (Vol. 6, Number 2, pp. 736–764). https://doi.org/10.2139/ssrn.4959635
Sahdan, M. (2018). Organisational Intention to Use Forensic Accounting Services in Detecting and Preventing Fraud: The Case of English Local Authorities. Doctoral Thesis, University of Huddersfield.
Sekaran, U., & Bougie, R. (2020). Research Methods for Business: A Skill-Building Approach (8th ed.). Wiley.
Tonye, O., & Igoniderigha, R. (2023). Effect of Non–Audit Services on Auditor Independence of Deposit Money Banks in Nigeria. Journal of Accounting and Financial Management, 9(6), 52–64. https://doi.org/10.56201/jafm.v9.no6.2023.pg52.64
Umam, A., Mayasari, I., Wijanarko, A., Radhiansyah, E., Annas, F. B., Siraj, F., Idris, H., Hendrowati, C., Hrisharyanto, H., & Idris, I. (2020). Tantangan integritas bisnis tambang di Indonesia. Universitas Paramadina.
Vutumu, A., Aregbeyen, O., & Akinteye, A. S. (2024). Internal control and fraud prevention in the Nigerian public sector: A partial least square structural equation modeling approach. Journal of Financial Risk Management, 13, 703–729. https://doi.org/10.4236/jfrm.2024.134034
Wilcox, K. T., Jacobucci, R., Zhang, Z., & Ammerman, B. A. (2023). Supervised latent Dirichlet allocation with covariates: A Bayesian structural and measurement model of text and covariates. Psychological Methods, 28(5), 1178–1206. https://doi.org/10.1037/met0000541
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Sylvia Fitriani, Gatot Soepriyanto
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
