Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor

AKMEN Jurnal Ilmiah

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Title Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor
Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor
 
Creator Latuconsina, Dien Auwaliah
Rahim, Syamsuri
 
Description The aim of this research is to analyse the influence of brainstorming and fraud risk on detection of fraudulent potential by auditors. The hypotheses are about brainstorming and fraud risk has a significant impact on detection of fraudulent potential by auditors. The data required in this research is primary data in the form of respondent’s assessment of brainstorming, fraud risk and detection of fraudulent potential by auditors. This research was carried out on Badan Pengawasan Keuangan dan Pembangunan (BPKP) of South Sulawesi Province by distributing questionnaires to 57 auditors as the respondent however only 34 questionnaires can be processed. Data analysis techniques used by determination test, F test, Multiple Linear Regression test, and  t test. The results of the data analysis showed that the brainstorming and fraud risk have a significant influence on detection of fraudulent potential by auditors BPKP South Sulawesi Province either partially or simultaneously.
Penelitian ini bertujuan untuk menganalisis pengaruh brainstorming dan fraud risk terhadap deteksi potensi kecurangan oleh auditor. Hipotesis penelitian ini adalah brainstorming dan fraud risk berpengaruh signifikan terhadap deteksi potensi kecurangan oleh auditor. Data yang digunakan dalam penelitian ini adalah data primer dalam bentuk penilaian responden tentang brainstorming, fraud risk dan deteksi potensi kecurangan oleh auditor. Penelitian ini dilakukan di  Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Selatan dengan membagikan kuesioner/lembar pernyataan kepada 57 sampel auditor akan tetapi hanya 34 kuesioner yang dapat di olah. Metode analisis data menggunakan uji determinasi, uji F, analisis regresi linear berganda, dan uji t. Hasil penelitian menemukan bahwa brainstorming dan fraud risk berpengaruh signifikan terhadap deteksi potensi kecurangan oleh auditor BPKP Provinsi Sulawesi Selatan baik secara parsial maupun simultan.
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2021-08-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1725
10.37476/akmen.v18i2.1725
 
Source AkMen JURNAL ILMIAH; Vol 18 No 2 (2021): AkMen JURNAL ILMIAH; 219-233
2621-4377
1829-8524
10.37476/akmen.v18i2
 
Language eng
 
Relation http://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1725/1119
 
Rights Copyright (c) 2021 AkMen JURNAL ILMIAH
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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