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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Sabaruddinsah Sabaruddinsah
Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemimpinan Transformasional pada Masa Pandemi Covid 19 Terhadap Kinerja Karyawan Melalui Culture Control dan Komitmen Organisasi Sabaruddinsah Sabaruddinsah; Neng Asiah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.610

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Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan Annisa Cikal Prawina; Lia Uzliawati; Sabaruddinsah Sabaruddinsah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1700

Abstract

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.
Co-Authors Annisa Cikal Prawina Lia Uzliawati Neng Asiah