Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset

Abstract

The Role of Inter Disciplinary Approach to Asset Misappropriation risk assessment. This study compares the judgment ability in asset misappropri-ation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment: (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher's exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one's knowledge in memorizing , reproducing, and limitation in applying the concept.