PERSEPSI AUDITOR EKSTERNAL PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI FRAUD PADA PENGADAAN BARANG/JASA
| Main Authors: | , Agung Setio Utomo, , Prof. Dr. Ghudono, M.B.A., CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/128725/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=69091 |
Daftar Isi:
- This research is for indentifying red flags which is considered effective in fraud detection on procurement and for proving the differentiation of auditor perception, like demography factor in assessing red flags effectiveness. Thisresearch uses quantitative method by sending questionnaire to respondent. The respondents are government external auditors which work in headquarters office and representative office. Perception about red flags effectiveness are measuredby Likert scale toward 36 red flags statements which is adopted from Decree of BPK about The Technical Guidelines of Audit on Procurement. Data analyzes use independent sample t-test and ANOVA. The result shows that the most effectiveness red flags for detecting fraud on procurement are �fictional project�, �inappropriate volume and quality due to technical specification�, and �price mark up in owners�s estimate�. The result of test also concludes in general that there is not differentiation of perception among auditor which has different demography factor about red flags effectiveness for fraud detection on procurement.