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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JAKP (Jurnal Administrasi dan Kebijakan Publik) Dinamika Governance : Jurnal Ilmu Administrasi Negara
Dewi Yuniarti Rozali, Rozmita
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK Dewi Yuniarti Rozali, Rozmita
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6605

Abstract

Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method used is qualitative descriptive method. Determination of respondents using key person techniques are people who work as forensic accountants. The data used is the primary data obtained from interviews with respondents. This study uses the technique of triangulation of sources in the test data. Based on the results of his analysis, the results of the investigative aduit stages are predication, hypothesis formulation, data gathering, data reliability test, data analysis, interview and interrogation call, loss calculation, and reporting. It was also concluded that in theory and practice there is no investigative audit technique selected as the most effective technique. Because previously forensic accountants need to consider the things and characteristics of the money laundering case, only then determine which investigative audit techniques to use.
PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL Dewi Yuniarti Rozali, Rozmita; Alfian, Rizal
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6588

Abstract

This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.
PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD Dewi Yuniarti Rozali, Rozmita; Mohammad, Jabbaar
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6623

Abstract

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
Co-Authors Alfian, Rizal Elysia, Yasinta Gita Fauzan Prasetia, Irsyad Mohammad, Jabbaar Pardede, Joe Putra Pratama Trinita Estetika Sigalingging