PENGARUH PENGETAHUAN AUDITOR DAN STEREOTIP GENDER TERHADAP PENDETEKSIAN FRAUD

Shalehah, Nurus (2012) PENGARUH PENGETAHUAN AUDITOR DAN STEREOTIP GENDER TERHADAP PENDETEKSIAN FRAUD. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Nurus Shalehah, 2011: the influence of auditor’s knowledge and gender stereotyping to fraud detection. Advisors: Choirul Anwar,MBA.MAFIS.CPA and Marsellisa Nindito,SE.Akt.M.Acc. The purpose of this research was to obtain empirical evidence about the influence of gender on the knowledge of auditors and fraud detection. The data obtained through questionnaires given and completed by internal auditors in the Inspectorate General of Ministry of Law and Human Rights Republic of Indonesia. The research started with tests of validity and reliability on questionares of 15 auditors. After being tested the validity and reliability, distributed questionnaires returned and by using a sample of 40 respondents. The results showed that the knowledge of auditors and gender simultaneously influence the detection of fraud. The influence of 21% while the other 79% is influenced by other factors not addressed in this research. Partially, the results showed that the knowledge the auditor has an influence on the detection of fraud, while the gender variable has no influence on fraud detection, based on interviews conducted with some of the auditor, in work, the auditor’s are not burdened by the element of gender. In their opinion, intuition and experience are needed to indicate fraud action.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Choirul Anwar,MBA.MAFIS.CPA Pembimbing II: Marsellisa Nindito,SE.Akt.M.Acc.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 27 Mar 2018 04:00
Last Modified: 27 Mar 2018 04:00
URI: http://repository.fe.unj.ac.id/id/eprint/3941

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