Important Perception of Academicians and Practitioner Toward Forensic Accountant Skill

This study aims to analyse the difference between academician and practitioner perception about deductive analysis skill, critical thinking skill, solving unstructured problem skill, investigation flexibility skill, analytical skill, oral communication skill, written communication skill, knowledge of the law skill, and tranquillity skill that were parts of relevant skills of forensic accountant. The object study was academicians and practitioners in Jakarta City. This study was empirical in nature and use purposive sampling method in data collection. Data was obtained by distributing 255 questionnaires in University and Public Accountant Firm in Jakarta. Seventy seven respondents (77%) that consist of 97 academicians and 100 practitioners give their responses. Data was analysed by Independent Sample Test by SPSS version 22.00 software package. The result of the hypothesis testing on the deductive analysis skill, critical thinking skill, investigation flexibility skill, analytical skill, and knowledge of the law skill shows that there is no significant difference in the perception between academicians with practitioners. The result of the hypothesis testing on the solving unstructured problem, oral communication, written communication, and tranquillity skill shows that there is a significant different on the perception between academician with practitioner.