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

Abstract

The purpose of this study is to empirically test the impact of auditor perception and audit evidence on the method of calculating state financial losses. The research method that is carried out is the survey method. The population in this study is an investigative auditor with the role of Chairman of the Audit Team, Technical Controller and Quality Controller in the Deputy for Investigation and Investigation of BPKP Representatives who totaled 294 people in positions as of December 31, 2019. Determination of samples using purposive sampling techniques, then the number of samples in this study 221 people according to the criteria. The results of the study proved that the auditor's perception and audit evidence had a significant effect on the method of calculating the country's financial losses. This means that the better the perception of the auditor, it will use the method of calculating the country's financial losses appropriately. And the more audit evidence obtained by the auditor, the use of methods of calculating state financial losses will be more accurate. An accurate method of calculating state losses can determine the magnitude of state losses experienced. The conclusion of this study shows that the better the perception that auditors and auditors can gather enough audit evidence in disclosure of criminal cases of corruption, it will improve the accuracy and accuracy of the use of methods of calculating state financial losses. The implications of this study prove that the answers to the questionnaire from the respondents have not described the opinions of auditors who are not included in the scope of the study, namely the BPK auditors, the Inspectorate General/Ministry of Inspectorate, Provincial/District/City Inspectorates and Public Accounting Firms, so that the results of the study do not describe more accurate results. perfect based on the opinion of the wider respondents