Skeptisme profesional auditor dalam mendeteksi kecurangan
Suzy Noviyanti ([Universtas Kristen Satya Wacana;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008)
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ABSTRAK Professional skepticism is an attitude that includes a questioning mind and acritical 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, seniorand supervisor auditors from public accounting firm participated in the experiment.The results of Analysis ofVariance (AN OVA) suggest that auditors with identificationbased trust in the high fraud risk assessment group were more skeptical than inthe low fraud risk assessment group. While the auditors with calculus based trustshowed no differences in skepticism between the high group and the low fraud riskassessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive- Thinking)types of personality were more skeptical than other types. |
| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| J-pdf | 03-19-890817947 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20336325 |
