Traces of Professionalism in State Loss Reports: When Experience Speaks, Perception Responds

Abstrak

This study examines the relationships of auditor experience and auditor perception with the accuracy of state financial loss calculation methods, with professional judgment as a mediator. Drawing on attribution theory and the theory of planned behavior, we analyze questionnaire responses from 52 purposively selected auditors from a population of 281 auditors at the Financial and Development Supervisory Agency (BPKP) representative offices in Yogyakarta and Central Java. The data are analyzed using partial least squares structural equation modeling in SmartPLS 4. Auditor experience is positively associated with method accuracy but is not significantly associated with professional judgment. Auditor perception is positively associated with professional judgment, whereas its direct association with method accuracy is not significant. Professional judgment is positively associated with method accuracy and mediates the association between auditor perception and method accuracy, but not the association between experience and method accuracy. These findings suggest that relevant experience and evidence-based professional judgment deserve attention in auditor development and the documentation of calculation decisions. The results reflect auditors’ questionnaire-based assessments rather than independently verified calculation accuracy. The small regional sample and limitations in discriminant validity and model fit warrant cautious interpretation.