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
A public accountant has an obligation in providing good audit quality but with the case of freezing the license of the public accounting firm karana violation of SPAP, the public began to doubt the quality of the audit itself. The purpose of this study is to empirically test the quality of audits influenced by audit fees and audit quality influenced by the audit agreement period. The methods used are descriptive and verifikative. The population is 16 Public Accounting Firms in bandung area, using saturated sampling techniques or census, while the respondents are senior auditors, partners. Statistical testing uses correlation analysis, multiple regression analysis, coefficient of determination and to test the hypothesis then used t test. The results showed that the quality of audit is influenced by the audit fee, between the quality of the audit and the audit fee has a positive relationship which means that when the audit fee is large, the quality becomes better. The quality of audit is also influenced by the period of auditor's alliance and has a negative relationship where when the alliance period becomes long, the audit quality becomes poor, the quality of the audit is also influenced by other factors that are not researched such as independence, competence, professionalism and so on. Based on the results of the study the authors suggest that when accepting work from clients, the approved audit fee must be adjusted to the audit fee structure so that the quality is better and the complexity of the services provided while the contracting period with the client should be the second year of auditing the auditing team of auditors in rotation to keep the audit quality good.
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