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Fitriany Fitriany, Fitriany
Mahasiswa Rekayasa Kelautan, Program Magister Teknik Sipil FTSL-ITB.
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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

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Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
Co-Authors - Sri Prilmayanti Awaluddin, - Abd Jamal, Abd Agunawan, Agunawan Agustina, Tiurmaya Ahmad Firman Alwi, Nur Ainun Anugrah Putri, Fara Reza Arie Wibowo Auliah, Muh. Rifky Aulyah Zakilah Ifani Bater, Lidia Burhan, Endang Cahyaningrum, Puspita Hardina Cahyaningrum, Puspita Hardina Dian Utami, Dian Dwi Martani Fang, Theressa Fatima, Eliza Fatima, Eliza Giri Dwinanda Halim, Sri Endarti Haryono, Selly Anggraeni Haryono, Selly Anggraeni Hilda Rosietta, Hilda Hilda Rossieta Jullianeth, Laxmi Kiantara, Rio Ferdinand Kusuma Nur, Fika Latief, Fitriani Lindawati Gani M. Taufan Tukuboya, M. Taufan Marganingsih, Arywarti Muhammad Fakhri Nadeak, Suryani Napitupulu, Rita Nur Apandi, R Nelly Nur, Fauziah Piliang, Wilda Srihastuty Handayani Putra, Harjuli Surya Rahman, Muh Akil Reynilda Reynilda Ricky Lukman Tawekal, Ricky Lukman Salmiah, Maryati Setiawan, Awang Setiawan, Liswan Setiawan, Liswan Sidharta Utama Sinaga, Ramona Sitorus, Heidi Ruth Corry Suwandaru, Rachman Sylvia Veronica Siregar Tiurmaya, Tiurmaya Viska Anggraita, Viska Wondabio, Ludovicus Sensi Yamin, Muh. Arman Yurisman Star Zainal Abidin