| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Rivai, Wistqa Meirisya |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2017-08-15 |
|
| dc.date.accessioned |
2019-09-12T07:04:56Z |
|
| dc.date.available |
2019-09-12T07:04:56Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8688 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24657 |
|
| dc.description |
The research aims to identify auditors perception of red flags effectiveness in fraud detecting and, examine influencing factors. Auditor demographic factors such as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on the auditor's perception. This research was done in Bandung by survey of 40 auditors by using multiple regression, the research results show gender, job position and auditor tenure is not have influence on auditor perception of red flags effectiveness. Meanwhile, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. |
|
| dc.description |
Penelitian ini bertujuan mengidentifikasi persepsi auditor terhadap efektivitas red flags dalam mendeteksi kecurangan, serta menguji pengaruh faktor-faktor demografi auditor seperti karakteristik (gender, posisi oekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini di lakukan di kota Bandung pada responden 40 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukan bahwa gender, posisi pekerjaan dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags. Sementara, untuk pendidikan, pengalaman mendeteksi, dan pelatihan tentang kecurangan berpengaruh pada persepsi auditor atas efektivitas red flags. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8688/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 491-495 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 491-495 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
|
| dc.subject |
: gender, job position, auditor tenure, education, fraud experience, fraud training, red flag, detection |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
gender, posisi pekerjaan, masa kerja, pendidikan, pengalaman, pelatihan, red flags, deteksi. |
|
| dc.title |
The Effects of Characteristics and Competencies on Auditor's Perceptions of Red Flag Effectiveness in Detecting Fraud |
|
| dc.title |
Pengaruh Karakteristik dan Kompetensi terhadap Persepsi Auditor atas Efektivitas red flags dalam Mendeteksi Kecurangan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Quantitative |
|
| dc.type |
Kuantitatif |
|