Abstract: The objective of this study is to examine and analyze perceive characteristics and skills of forensic accounting and its role in anti money laundering in Indonesia. The questionnaires were conducted on 400 accounting postgraduate students from prominent universities in Indonesia. Returned responses were 289 or 72.25% response rate. The questionnaire responses are analyze based on frequency and five-point Likert scale. ANOVA, robust test of equality of means and correlation test have been implemented. The result showed an agreement on 5 characteristics (detailed oriented, analytical, inquisitive, skepticism and function well under pressure)and 5 relevant skills (auditing skills, investigative ability, investigative intuition, critical/strategic thinker and synthesize result of discovery analysis). Furthermore, forensic accounting is important to be used as tools to deal with financial cases and money laundering. The study provide valuable guidance and information to educators, practitioners, administrators and others relate to money laundering by implementation of forensic accounting.