Penentuan Kerugian Keuangan Negara yang Dilakukan Oleh BPK dalam Tindak Pidana Korupsi
Abstract: This research aimed
to understand the scope of financial state from the perspective of auditor.
This study also aims to identify and describe the method of calculation that is
calculated by supreme audit board to determine the financial state loss all this time. This study calculate
state financial loss in term of tangible financial state loss and potential
financial state loss.
Informan used for this study are five auditors from supreme audit board
that already did the calculation of financial state loss. The informan’s
experience can describe how the calculation of financial state loss is
currently conducted by auditors. In
addition, this study also used documentation of technical documentation of
investigative audit
The findings show that auditor perceived financial state loss as loss of
money, securities and also goods that orginaly belong to state. The calculation
of tangible financial state loss can be calculated by comparing the number of
money that should be received or paid with the number that already being
received or paid by the state. The calculation of potential financial state
loss can be calculated with the same method as tangible financial state loss.
Penulis: Chandra Ayu Astuti,
Anis Chariri
Kode Jurnal: jpakuntansidd150793
