DISSIMILARITY IN PERCEPTION BETWEEN LEGISLATIVE CANDIDATES AND THE ELECTORAL DISTRICT COMMUNITY REGARDING THE EXPERTISE OF FORENSIC AUDITORS

Imam Prayogo
Rizka Ariyanti

Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue

Corruption in Indonesia remains high despite continued efforts by the KPK. Public awareness of forensic audits and the importance of selecting leaders with integrity are alternative strategies for preventing corruption. This study aims to examine the perceptual dissimilarity between Legislative Candidates and the Electorate concerning the competencies of forensic auditors. Using a survey research design with descriptive and exploratory methods, data were collected through questionnaires and interviews to test hypotheses related to forensic accounting expertise. Respondents included 8 Legislative Candidates and 33 members of the Electorate, with data analyzed using an independent T-test. The study results indicate an expectation gap between Legislative Candidates and the Electorate in factors such as deductive analysis (H1), critical thinking (H2), investigative flexibility (H4), analytical skills (H5), oral communication (H6), specific legal knowledge (H8), and composition (H9). The conclusion of this study is that there is a perceptual dissimilarity regarding forensic auditor competencies in unstructured problem-solving (H3) and written communication (H7).