ABSTRACT:-Based on the results of the Corruption Perception Index (CPI) survey, which was reported on the Transparency International website (2022), Indonesia is ranked 110th out of 180 countries with a score of 34. This score has increased, although in the last 3 years it has decreased. Forensic accounting and investigative audits are expected to provide solutions to corruption problems that are commonly found today. This research uses quantitative research methods. In this study, the Independent Variables are Forensic Accounting (X1) and Investigative Auditing (X2), and the Dependent Variable in this study is Disclosure of State Financial Losses (Y). The data collection technique is through questionnaires (questions) which are distributed to judges, public prosecutors and investigative auditors who have examined corruption cases in the Jambi Province region in 2020-2022. The results of the analysis show that partially there is no significant effect between forensic accounting on disclosure of state financial losses and there is a significant effect between investigative audits on disclosure of state financial losses, thus H1 is rejected and H2 is accepted. Simultaneous testing (together) shows that there is a significant influence between forensic accounting and investigative auditing on disclosure of state financial losses, thus H3 is acceptable. The results of the analysis in this study found that the effect of forensic accounting and investigative auditing on disclosure of state financial losses was 71.7% and the rest was influenced by other variables not used in this study.

Keywords: forensic accounting, investigative audit, disclosure of state financial losses