PENGARUH POLA PIKIR AUDITOR DAN KONDISI RISIKO FRAUD TERHADAP PENILAIAN RISIKO FRAUD (Studi Eksperimen Pada Mahasiswa Akuntansi Universitas Khairun)
Abstrak
ABSTRAK
Penelitian ini bertujuan untuk membuktikan adanya perbedaan antara pola pikir auditor dengan tugas audit investigasi dan auditor dengan tugas auditor general dalam penilaian risiko fraud, perbedaan penilaian risiko fraud auditor pada kondisi risiko fraud tinggi dan risiko fraud rendah, dan interaksi pola pikir auditor dengan kondisi risiko fraud terhadap penilaian risiko fraud. Jumlah responden yang digunakan sebanyak 167 orang yang dimanipulasi sebagai auditor. Pengujian hipotesis menggunakan two-way ANOVA.
Hasil penelitian membuktikan terdapat perbedaan pola pikir auditor dengan tugas audit investigasi dan auditor dengan tugas general dalam menilai risiko fraud, terdapat perbedaan penilaian risiko fraud oleh auditor pada kondisi tinggi dan rendah, serta terdapat interaksi pola pikir auditor dengan kondisi risiko fraud terhadap penilaian risiko fraud.
Kata Kunci: Fraud dan Pola Pikir Auditor
ABSTRACT
This research puspose to prove the different beetween auditor mindset with fraud audit tasks and auditor with general tasks auditor to fraud risk assesment, the different of fraud auditor risk assesment on high fraud risk and low fraud risk, and auditor mindset interaction with fraud risk condition to fraud risk assesment. Totally 167 respondents. Participants totaly 167 students, and manipulated into auditors. Hypothesis test used two way ANOVA.
Research result proves there is a difference auditor mindset with fraud audit task and auditor with general task in assesesment fraud risk, and there is an auditor mindset interaction with fraud risk condition to fraud risk assesment.
Key Words: Fraud and Auditor Mindsets
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