DEWAJAYA, MADE ADITYA AMERTA (2016) PERSEPSI AUDITOR JUNIOR DAN AUDITOR SENIOR TERHADAP PENDIDIKAN AKUNTANSI FORENSIK. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The development of complex business world, increasingly lead to fraud crimes in the government sectors, private sectors, and civil society organizations. Forensic accounting is a new science in the world of accounting, related to accounting, auditing and law, so it can be used in exposing fraud but only few universities in Indonesia which are willing to provide the education for the students. This study aims to analyze the differences in perception between junior auditor and senior auditor on the teaching of forensic accounting in college undergraduate curriculum. The sampling method that is used in this study is convinience sampling method, which selects junior auditors and senior auditors who works as an auditor in public accountant in Surabaya. Based on the research type, it is a quantitative research with primary data sources, measured by likert scale. The hypothesis examination result by using Mann Whitney test shows that there are no differences in perception between junior auditors and senior auditors about demand for forensic accounting, forensic accounting perceptions about the benefits of education and the practice of forensic accounting, materials that are important in forensic accounting curriculum, and the teaching of forensic accounting. Keywords : Perception, academicians, practitioners, junior auditors, senior auditors, forensic accounting and fraud
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ULFA KURNIA SARI |
| Date Deposited: | 06 Apr 2017 04:35 |
| Last Modified: | 06 Apr 2017 04:35 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/672 |
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