PERSEPSI AUDITOR MENGENAI METODE PENDETEKSIAN DAN PENCEGAHAN TINDAKAN KECURANGAN PADA INDUSTRI PERBANKAN

Robiyanto, Febra (2009) PERSEPSI AUDITOR MENGENAI METODE PENDETEKSIAN DAN PENCEGAHAN TINDAKAN KECURANGAN PADA INDUSTRI PERBANKAN. Masters thesis, Diponegoro University.

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Abstract

ABSTRACT This study had several purposes as follows: analysing descriptively the knowledge of auditors on fraudulent acts and auditors’ perception of the effectiveness of fraud detection and prevention methods; to perform an empirical test on the difference in perceptions between internal and external auditors on the effectiveness of fraud detection and prevention methods; to perform an empirical test on the difference in perceptions between certified internal auditors, uncertified internal auditors, certified external auditors, and uncertified external auditors of the effectiveness of fraud detection and prevention methods; and to find out the most appropriate perceptions to assess the effectiveness of fraud detection and prevention method used by these auditors. Data of the study were obtained from two sources, those from the internal auditors who work at top ten assets ranked general banks and those from experienced external auditors. The data were obtained by means of questionnaires disseminated by a survey form November 1st , 2008 to November 30th , 2008. To find out the auditors’ knowledge on the fraudulent acts in their organizations and accordingly, their perceptions of the effectiveness of the prevention and detection method used against the acts, the study performed analyses using Independent Sample t-test and One-way ANOVA by the help of SPSS 15.0 software. Results of data processing in auditors’ knowledge on the fraudulent acts in their organizations suggested that most of the auditors used to witness frauds in their organizations but they were sure that there would by a remedial prevention towards such violation. The results in auditors’ knowledge on their perceptions of the effectiveness of fraud detection and prevention methods were that all methods had been adequate and reliable. They also found new methods namely Signature Verification System (SVS). Test on the first hypothesis (H1) resulted in better perceptions of the internal auditors than that of external auditors of the effectiveness of fraud detection and prevention methods, whereas test on the second hypothesis (H2) resulted in different perceptions between certified internal auditors, uncertified internal auditors, certified external auditors, and uncertified external auditors, of the effectiveness of fraud detection and prevention methods. Hence, the study concluded that a difference in perceptions was found between these for auditor groups. According to scale used by the researchers, interval scale, in which the data were considered as preference scale, test on the second hypothesis (H2) showed the most appropriate perceptions among the four auditor groups. The perceptions of the certified internal auditors were the most appropriate. Appropriate perceptions can be used as basic standards for selection of the most applicable perceptions to determine the effectiveness of fraud detection and prevention methods. Fraud auditing method, financial statement reconciliation, forensic accounting application in organizations, policies related to whistle blowing, data mining, protection technology using firewall and password protection were among the top ranks for the effectiveness of fraud detection and prevention methods. Keywords: auditors’ perceptions, fraud detection methods, fraud prevention methods, and fraud of bank

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Postgraduate Program > Master Program in Accounting
ID Code:7817
Deposited By:Prodi Maksi UNDIP
Deposited On:29 Mar 2010 15:12
Last Modified:29 Mar 2010 15:12

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