文章基本信息

标题：PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET
本地全文：下载
作者：Guindra Pramudi Nugraha ; Guindra Pramudi Nugraha ; Bambang Subroto 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2013
卷号：4
期号：2
页码：238-256
DOI：10.18202/jamal.2013.08.7195
语种：Indonesian
出版社：University of Brawijaya
摘要：The Role of Inter Disciplinary Approach to Asset Misappropriation risk assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment: (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.
其他摘要：Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar dis
关键词：Organisasi Bisnis Perhotelan; Pelanggaran Etika; Sistem Akuntansi; Dilema Etika