| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Lestari, Sri Dwi |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Oktaroza, Magnaz Lestira |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19936 |
|
| dc.identifier |
10.29313/.v0i0.19936 |
|
| dc.description |
Abstract. The purpose of this study was to determine the effect of the auditor's mindset and the auditor's experience on fraud risk assessment. This research was conducted on internal auditors at the Bank of State-Owned Enterprises in the city of Bandung with a number of respondents 35 auditors with descriptive verification method the data source used is the primary data source. The data collection technique used is a questionnaire. The sampling technique in this study is non probability sampling with convenience sampling. Hypothesis testing used is multiple regression analysis and data analysis using SPSS version 25. The results of this study indicate that the mindset and experience of the auditor have a positive and partially significant effect on fraud risk assessment.Keywords: Auditor Mindset, Auditor Experience, Fraud Risk AssessmentAbstrak. Tujuan penelitian ini untuk mengetahui pengaruh pola pikir auditor dan pengalaman auditor terhadap fraud risk assessment. Penelitian ini dilakukan pada auditor internal di Bank Badan Usaha Milik Negara di Kota Bandung dengan jumlah responden 35 auditor dengan metode deskriptif verifikatif. Sumber data yang digunakan adalah sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner. Teknik penentuan sampel pada penelitian ini yaitu non probability sampling dengan jenis convenience sampling. Pengujian hipotesis yang yang digunakan adalah analisis regresi berganda dan analisis data menggunakan spss versi 25. Hasil penelitian ini menunjukan bahwa pola pikir dan pengalaman auditor berpengaruh positif dan signifikan secara parsial terhadap fraud risk assessment.Kata Kunci: Pola pikir auditor, Pengalaman auditor, Fraud risk assessment. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19936/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 150-154 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 150-154 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Pola pikir auditor, Pengalaman auditor, Fraud risk assessment. |
|
| dc.title |
Pengaruh Pola Pikir dan Pengalaman Auditor Internal terhadap Fraud Risk Assessment |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|