PENGARUH RISK ASSESMENT DAN ADOPSI TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD PADA BPK RI
No Thumbnail Available
Date
2022-09-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This study was conducted to test the influence between risk assessment and the adoption of
information technology for fraud detection. The research was conducted at the Audit Board of
The Republic of Indonesia. To achieve research objectives researchers use primary data. This
research was conducted by examining BPK state financial auditors as respondents. Of the 158
samples that have been distributed, the author obtained 129 usable data. The analysis method
used is a multiple linear regression method with the application of SPSS 24. Based on the results
of the analysis of multiple linear regressions. Researchers found that risk assessment and
adoption of information technology had a significant positive effect on fraud detection.
Description
Keywords
risk assesment, adopsi teknologi informasi, pendeteksian fraud