Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Skeptisme profesional auditor dalam mendeteksi kecurangan

Suzy Noviyanti ([Universtas Kristen Satya Wacana;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008)

 Abstrak

ABSTRAK
Professional skepticism is an attitude that includes a questioning mind and a
critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type unprofessional skepticism. A total of 118 junior, senior
and supervisor auditors from public accounting firm participated in the experiment.
The results of Analysis ofVariance (AN OVA) suggest that auditors with identification
based trust in the high fraud risk assessment group were more skeptical than in
the low fraud risk assessment group. While the auditors with calculus based trust
showed no differences in skepticism between the high group and the low fraud risk
assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive- Thinking)
types of personality were more skeptical than other types.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : J-pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Universtas Kristen Satya Wacana;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 5, No. 1, Juni 2008: 102-125
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/250/250
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
  • Ulasan
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No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-890817947 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20336325
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