MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

Peran Kurikulum Pembelajaran Dalam Memediasi Pemahaman Akuntansi Forensik Dalam Berprofesi Akuntan Forensik

Agustina, Trifena (Unknown)
Khairani, Siti (Unknown)



Article Info

Publish Date
11 Mar 2026

Abstract

This study aims to examine the effect of forensic accounting understanding on students’ interest in pursuing a career as forensic accountants, with the perceived importance of the curriculum serving as a mediating variable. A quantitative correlational research design was employed in this study. Data were collected through questionnaires distributed to 126 accounting students from several universities in Palembang who had completed forensic accounting courses. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that forensic accounting understanding has a positive and significant effect on students’ interest in becoming forensic accountants. Furthermore, the learning curriculum significantly influences career interest. The mediation analysis reveals that the learning curriculum plays a significant mediating role in the relationship between forensic accounting understanding and career interest. These findings suggest that students’ understanding of forensic accounting is more effective in fostering career interest when supported by a relevant, structured, and practice-oriented curriculum. This study provides important implications for higher education institutions to strengthen the integration of forensic accounting into accounting curricula in order to develop competent and ethical graduates capable of addressing increasingly complex fraud issues.

Copyrights © 2026






Journal Info

Abbrev

msc

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...