S Surtikanti, et al. “Impact of Auditor Perception and Audit Evidence on Methods of Calculating State Financial Losses: Evidence from Deputy for Investigation of Indonesia’s Financial and Development Supervision Agency”. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, vol. 4, Mar. 2023, pp. 421-3, https://doi.org/10.34010/icobest.v2i.301.