Mulyono, Agus (2022) PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO FRAUD DENGAN INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI MEDIASI. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian dilakukan untuk mengetahui pengaruh brainstorming dan keahlian auditor terhadap penilaian resiko fraud dengan menggunakan indenpendensi auditor dan komitmen organisasi sebagai variabel mediasi. Sampel dalam penelitian ini adalah auditor yang berada di Kementerian Pendidikan dan Kebudayaan Republik Indonesia. Responden yang digunakan dalam penelitian ini berjumlah 100 orang auditor dengan menggunakan kuesioner. Hasil penelitian ini membuktikan bahwa brainstorming dan keahlian auditor dapat mempengaruhi penilaian resiko. Namun brainstorming tidak memiliki pengaruh terhadap independensi auditor dan keahlian auditor tidak memiliki pengaruh terhadap komitmen organisasi. Maka dengan demikian dapat disimpulkan bahwa independensi auditor dapat menjadi variable mediasi hubungan antara keahlian auditor dengan penilaian resiko fraud
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | The study was conducted to determine the effect of brainstorming and auditor expertise on fraud risk assessments using auditor independence and organizational commitment as mediating variables. The sample in this study were auditors who were in the Ministry of Education and Culture of the Republic of Indonesia. The respondents used in this study were 100 auditors using a questionnaire. The results of this study prove that brainstorming and auditor expertise can influence risk assessment. However, brainstorming has no effect on auditor independence and auditor expertise has no effect on organizational commitment. Thus, it can be concluded that auditor independence can be a mediating variable for the relationship between auditor expertise and fraud risk assessment. Keywords : Brainstorming, Auditor Expertise, Independence, Organizational Commitment, Fraud Risk Assessment | |||||||||
| Uncontrolled Keywords: | Kata kunci : Brainstorming, Keahlian Auditor, Independensi, Komitmen Organisasi, Penilaian Resiko Fraud | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08 Pascasarjana 08 Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 29 Mar 2026 10:37 | |||||||||
| Last Modified: | 29 Mar 2026 10:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14743 |
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