I Made Widi Adnyana, A.A. Gede Krisna Murti, I Dewa Ayu Kristiantari

PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kine...

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This study investigates the critical relationship between key administrative and financial management elements and accountability within public sector...

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Mairahni Dewi, Sri Wineh, Gita Suliska

Diamond Fraud Analysis In Detecting Fraud In Financial Reports Using The Beneish M-Score Model (Empirical Study of LQ-45 Companies Listed on the Indonesia Stock Exchange 2018-2022)

Accounting

This study aims to determine the effect of diamond Fraud on the occurrence of financial statement fraud in the company. Independent variabl...

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This study, "Diamond Fraud Analysis In Detecting Fraud In Financial Reports Using The Beneish M-Score Model," tackles a critical issue in corporate fi...

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Nadila, Dea Saufika Mobilingo, Amiruddin, Syamsuddin

The Role of Artificial Intelligence Technology in Financial Audit Process: Challenges and Opportunities

Accounting

This study systematically reviews the role of artificial intelligence (AI) in financial audit, identifying the opportunities and challenges posed by t...

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Clarissa Cabral Leite, Josete Florencio dos Santos, Ramon Rodrigues dos Santos

Estudo da relação do income smoothing e governança nas cooperativas de crédito singulares brasileiras

Accounting

Objetivo: Analisar a influência das práticas de governança cooperativa no gerenciamento de resultados na modalidade Income Smoothing nas cooperativas...

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This study addresses a pertinent topic by investigating the relationship between income smoothing and cooperative governance in Brazilian single credi...

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Karjono Karjono, Agoestina Mappadang

Peran Mediasi Profitabilitas Terhadap Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil

Accounting

By examining operating cash flow anomalies and examining how profitability mediates the impact of leverage and firm size, this study evalua...

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This study investigates the complex interplay between leverage, firm size, profitability, and real earnings management within the Indonesian processed...

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Syaifuddin Rizal, Abd Kadir, Akhmad Akhmad, Nanang Qosim, Putri Wulandari

PENGARUH CURRENT RATIO DAN PERPUTARAN AKTIVA TERHADAP RETURN ON ASSET INDUSTRI TEKNOLOGI DI BURSA EFEK INDONESIA (BEI) 2019-2023

Accounting

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan PerputaranAktiva terhadap Return On Asset (ROA) industri teknologi di Burs...

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The study, "PENGARUH CURRENT RATIO DAN PERPUTARAN AKTIVA TERHADAP RETURN ON ASSET INDUSTRI TEKNOLOGI DI BURSA EFEK INDONESIA (BEI) 2019-2023," investi...

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Muhammad Afrian, Nelvirita Nelvirita

Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024

Accounting

This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of intern...

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Zarefa Yendri, Deviani Deviani

Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024

Accounting

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesse...

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This paper addresses a highly relevant topic concerning the determinants of financial reporting timeliness, a crucial aspect for market transparency a...

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Jasmine Ashila Humairah Syarifudin, Efrizal Syofyan

Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia

Accounting

This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research de...

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This study critically examines the impact of auditor competence, internal control, company size, and complexity on external audit quality within 102 I...

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Melani Risma Gultom, Vita Fitria Sari

Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit

Accounting

This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence useful...

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This study tackles a highly pertinent topic concerning the influence of Artificial Intelligence (AI) perceptions on audit quality, an increasingly cri...

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