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DAFTAR PUSTAKA
Agoes, Sukrisno. 2012. Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan
Publik. Auditing. Salemba Empat: Jakarta.
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Service : An Integrated Approach. Edisi Dua Belas. Jakarta: Erlangga.
Arens, Alvin A., Randal J. Elder. Mark S. Beasley. 2012. Auditing and Assurance
Service: An Integrated Approach. 14 Edition. Pearson Prentice Hall:
Sidney.
Blay Allen D., L. Dwight Sneathen, Jr., Tim Kizirian. 2007. The Effects of Fraud
and Going-concern Risk on Auditors’ Assessments of the Risk of Material
Misstatement and Resulting Audit Procedures. Social Sience Risearch
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Bartlit Fred H., Jr., Kirkland dan Ellis. 1982. United States Court of Appeals,
Seventh Circuit. Diakses dari situs http://openjurist.org. Pada tanggal 22
Maret 2014.
Barker, Chris., Nancy Pistrang, and Robert Elliott. 2002. Research Methods in
Clinical Psychology : An Introduction for Students and Practitioners
Wiley & Sons. London.
Drábková, Zita. 2013. Possibilities to reduce audit risk using the CFEBT model to
identify creative accounting and fraud in term of Czech accounting
standards. The International Scientific Conference INPROFORUM
2013, 59-63, ISBN 978-80-7394-440-7.
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Dutta, Saurav K., Keith E. Harrison, Rajendra P. Srivastava. 2003. The Audit Risk
Model Under The Risk Of Fraud. Applications of Fuzzy Sets & The
Theory of Evidence to Accounting II, Vol. 7, edited by P. Siegel, K.
Omer, A. Korvin, and A. Zebda, published by Jai Press Inc., 1998, pp.
221-244.
El-Faki Alfateh Al-Amin Arahim. 2013. The Use of the Financial Analysis in
Improving the Efficiency and Effectiveness of the External Auditor in
Detecting Financial Fraud – An Analytical Study. International Journal
of Business and Social Research (IJBSR), Volume -3, No.-11,
November, 2013.
Hammersley, Jacqueline S., Karla M. Johnstone, Kathryn Kadous. 2013. How Do
Audit Seniors Respond To Heightened Fraud Risk?. a journal of practice
& theory.- Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 6384961. Vol. 30.2011, 3, p. 81-101.
International Auditing and Assurance Standards Board. 2012. Quality Control,
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Jaffar, Nahariah., Arfah Salleh. Takiah Mohd Iskandar. Hasnah Haron. 2008.
International Journal of Management Perspectives, ISSN: 1307-1629,
2008, 1(1), 49-70. IJMP is publication of International Business and
Tourism Society.
124
Johnstone, Karla M., Audrey A. Gramling, Larry E. Rittenberg. 2014. Auditing: A
Risk-Based Approach To Conducting A Quality Audit. Ninth Edition.
SOUTH WESTERN CENGANGE Learning: USA.
Joldoş, Ana Maria., Ionela Cornelia Stanciu, Gabriela Grejdan. 2010. Pillars of
The Audit Activity: Materiality and Audit Risk. Annals of the University of
Petroşani, Economics, 10(2), 225-238.
Karyono. 2013. Forensic Fraud. Penerbit ANDI: Yogyakarta.
Lei Lei. 2007. The Audit Risk Associated with Fraudulent Accounting of Listed
Companies in China : A Case Study. MA Finance and Investment.
University Of Nottingham.
Mackevičius, Jonas., Laimutė Kazlauskienė. 2009. The Fraud Tree and It’s
Investigation in Audit. ISSN 1392-1258. EKONOMIKA 2009 85.
Mulford, Charless W., Eugene E. Comiskey. 2010. Dekteksi Kecurangan
Akuntansi: The Financial Numbers Game. Edisi Indonesia. Jakarta: PPM
Manajemen.
Mulyana, Ade. 2012. DPR Diminta Tugaskan BPK Audit Tiga BUMN Farmasi.
Diakses dari situs http://www.rmol.co. Pada tanggal 4 Maret 2014.
Musjab, Imam. 2008. Kasus Klaim: Auditor Diganjar US$ 504,049 Karena Gagal
Mendeteksi Kecurangan Laporan Keuangan. Diakses dari situs
http://ahliasuransi.com. Pada tanggal 23 Maret 2014.
125
Peter, Eze Gbalam. 2013. Audit Risk Assessment and Detection of Misstatements
in Annual Reports: Empirical Evidence from Nigeria. Research Journal
of Finance and Accounting. ISSN 2222-1697 (Paper) ISSN 2222-2847
(Online) Vol.4, No.1.
Priantara, Diaz. 2013. Fraud Auditing & Investigation. Jakarta: Mitra Wancana
Media.
Qurrahman, Taufik., Susfayetti, Andi Mirdah. 2012. Pengaruh Time Presure,
Resiko Audit, Materialitas, Prosedur Review Dan Kontrol Kualitas,
Locus Of Control Serta Komitmen Profesional Terhadap Penghentian
Prematur Prosedur Audit (Studi Empiris Pada Kap Di Palembang).
Jurnal BINAR AKUNTANSI Vol. 1 No. 1, September 2012 ISSN 2303
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Rotaru, Horatiu., Valeriu Potecea. 2009. The implications of audit risk and
materiality threshold towards economic risk and audit failure.
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Supardi Deddy. 2008. Pengaruh Prosedur Analitis dan Pemahaman Risiko Audit
Terhadap Pengembangan Program Audit (Hasil studi pada beberapa
KAP di Bandung). Bina Ekonomi Majalah llmiah Fakultas Ekonomi
Unpar. Volume 12, Nomor 1.
Theodorus M. Tuanakotta. 2013. Audit Berbasis ISA (International Standard on
Auditing). Salemba Empat: Jakarta.
Theodorus M. Tuanakotta. 2011. Berpikir Kritis Dalam Auditing. Salemba Empat:
Jakarta.
Theodorus M. Tuanakotta. 2013. Mendeteksi Manipulasi Laporan Keuangan.
Salemba empat: Jakarta.
Yücel, Elif. 2013. Effectiveness Of Red Flags in Detecting Fraudulent Financial
Reporting: An Application In Turkey. Journal of Accounting & Finance;
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Yuliyawati Novi. 2014. Kasus Fraud PT. KIMIA FARMA. Diakses dari situs
http://noviyuliyawati.wordpress.com. Pada tanggal 22 Maret 2014.