Determinan Akuntan Forensik terhadap Kualitas Audit Penghitungan Kerugian Keuangan Negara di Indonesia

Abstract

The research’s purpose is to measure the forensic accountants determination regarding to the quality of auditing for counting state financial losses (APKKN). Forensic accountants at BPKP has a huge important contribution to eradication of corruption cases in Indonesia through sub special audit (APKKN). It is very confidential until it is declared in the corruption criminal court. Audit cost, forensic accountant rotation, synergy with investigators (police, attorney general's office, corruption eradication commission), knowledge mix, and resilience to APKKN quality by pursuit of evidences as intervening variable. The locus of this research is forensic accountants at BPKP in Indonesia who have experienced at APKKN. Audit cost did not have a significant effect on the quality of APKKN and the pursuit of evidence. Forensic accountant rotation, synergy with investigators, knowledge mix, and resilience had a significant effect on the quality of APKKN and pursuit of evidences. The pursuit of evidences mediated the synergy and resilience on APKKN quality, but it did not mediate the audit cost, forensic accountant rotation and knowledge mix. The findings complement Goal Theory that apart from having intentions and values ​​to achieve one's goals, forensic accountants also need intensifying synergy with investigators since pra-investigation, increasing multiple (mixed) knowledge, and maintaining resilience to cope various pressures in the assignment of APKKN. Its give us a new perspective in Goal Theory by adding three new elements to achieve goals in APKKN assignments. The results also confirm that the capability signal aspect of Forensic Accounting Theory. However, the materiality, bonus, anonymous, and going concern: entities, programs and activities were irrelevant for the public sector. The bonus system is not specified in regulations yet. Forensic accountants should be equipped with the identities and fulfilled the Criminal Procedure Code. Law enforcement and recovery of state financial losses is the main priority for forensic accountants in assignment APKKN.