PERAN FORENSIC ACCOUNTING DALAM MENCEGAH FRAUD DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi pada Sub Sektor Perbankan di BEI Periode 2020–2024)

This study aims to analyze the role of forensic accounting in fraud prevention with auditor ethics as a moderating variable in banking sub-sector companies listed on the Bursa Efek Indonesia during the 2020–2024 period. This research is motivated by the increasing number of fraud cases in the banking sector reported by the Otoritas Jasa Keuangan, indicating the need for more investigative and technology-based auditing approaches. This study employs an associative quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate governance reports. The sampling technique used is purposive sampling, and the data analysis method applies panel data regression with Moderated Regression Analysis (MRA). The results show that forensic accounting has a positive and significant effect on fraud prevention in banking companies. Furthermore, auditor ethics is proven to act as a moderating variable in the relationship between forensic accounting and fraud prevention; however, the moderating effect is weakening rather than strengthening. This indicates that when auditor ethics is already strong, fraud prevention tends to rely more on ethical values and professional integrity rather than solely on technical forensic accounting procedures. These findings suggest that both technical audit capability and ethical integrity are essential in enhancing fraud prevention effectiveness within the banking sector. This study is expected to provide theoretical contributions to the development of forensic accounting research and practical implications for auditors and financial institutions in strengthening ethics-based anti-fraud policies.