Article Per Year (5 Year)
p-Index From 2019 - 2024
3.541
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika
Yazid, Helmi
Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Journal of Supply Chain Management

 1 
Perspective of Internal and External Auditors of supply chain management Effects in Opportunities, Pressure and Capabilities for Fraud Risk Assessment Yazid, Helmi; Wiyantoro, Lili Sugeng; Yan, Chen
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.205 KB)

Abstract

Abstract- The supply chain has major impact on the company's business strategy directly affecting its operational costs. Supply chain performances within the organization have a significant impact on the company's ability to provide services to their customers and create added value. Internal and external audit of the supply chain is one of the most powerful and fastest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study is to identify the effect of opportunity, pressure, type of auditor and ability on fraud risk assessment in the perspective of internal auditors and external auditors at State Universities in Banten and Jakarta provinces, and to determine differences in perception Internal auditor with external auditor in fraud risk assessment at State Universities in Banten and Jakarta provinces. The population in this study is the internal auditor and external auditror of State Universities in Banten and Jakarta provinces. The research sample are 1) internal auditors of State Universities consisting of Internal Supervisory Unit auditors and auditors 2) external auditors of State Universities namely Auditors of Public Accountant Firms who have been auditors at State Universities in the provinces of Banten and Jakarta. The technique of determining the sample in this study was using purposive sampling technique. There are three colleges in Banten province that meet the criteria as a sample and three state universities in Jakarta 4. For internal auditors at universities it is assumed that the number of internal auditors at universities is assumed 15 auditors, thus the number of questionnaires distributed for internal auditor at State University in Banten and Jakarta provinces as many as 105 questionnaires (15 auditors x 7 state universities). Moreover, external auditors who have audited at the State University in Banten province 105 questionnaires follow the number of respondents in state university’s internal auditors. So that the number of questionnaires distributed in this study amounted to 210 questionnaires. The questionnaire was delivered directly to the respondent. The hypothesis testing using multiple linear regression and different tests with non-parametric test approach Mann-Whitney test. The results of this study are (1) there is a significant influence on opportunity, pressure, type of auditor and ability to assess fraud risk, (2) there is a difference in perception between internal auditors and external auditors in fraud risk assessment at State Universities in Jakarta and Banten.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah