Forensic accountants: Combating corruption through collection of evidence and enhancement of quality of audit in the calculation of state financial losses in Indonesia

Abstract

This study examines the factors influencing forensic accountants in ensuring the quality of the audit in the calculation of state financial losses (ACSFL) to support corruption court proceedings in Indonesia, which is strictly confidential and not for public disclosure. This study employs a quantitative method with descriptive statistical analysis and a linear regression model. Primary data were collected from 364 questionnaires distributed via Google Forms and completed by forensic accountants at the Financial and Development Supervisory Agency (BPKP) across Indonesia, then processed using the Wrap PLS 8.0 application. Synergy and resilience influence evidence collection and the quality of ACSFL, whereas audit costs have no significant effect. Evidence collection mediates the relationship between synergy and resilience; however, audit costs do not mediate ACSFL. The quality of ACSFL remains intact through the synergy between forensic accountants and corruption investigators, as well as evidence collection, without being dependent on audit costs. A high-quality ACSFL report serves as reliable legal evidence in corruption trials. A presidential regulation is needed to strengthen a permanent synergy between forensic accountants and investigators, as well as to reevaluate the protection system and resilience training for forensic accountants in Indonesia.