COURT INTERPRETATION OF AUDIT EVIDENCE IN THE CASE OF WHITE COLLAR CRIME

This study aims to see how the interpretation of the court (Judges and Public Prosecutors) in seeing the audit evidence presented at the trial of a criminal act. This research is a qualitative research that uses a normative juridical approach. Data is obtained through an interview process and direct observation of the criminal proceedings. The data analysis tool used is a critical discourse analysis developed by Norman Fairclough. The results of this study indicate that between the Public Prosecutor and the Judge have the same view in assessing the audit evidence of the case of the Makassar Maju Savings and Loan Cooperative. Makassar Maju Savings and Loans Cooperative indicated that the Revolving Fund Management Institution had misappropriated funds through the Audit Report of the State Financial Losses Calculation (LHPKKN) calculated by the South Sulawesi BPKP auditor based on audit evidence collected.