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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Journal of Artificial Intelligence and Digital Business
Nanda Fathiya Rizky
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Determinants of Audit Report Quality: Enhancing Fraud Detection through Auditor Independence and Internal Control Systems at Public Accounting Firm Kanaka Puradiredja Suhartono Syifa Ragustia Prabowo; Yeni Elfiza Abbas; Nur Asmilia; Aulia Rahmawati; Nanda Fathiya Rizky
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10314

Abstract

Fraudulent Financial Reporting is the intentional misstatement of amounts and disclosures with the intention of deceiving users of financial statements by disclosing higher amounts than true (overstates) of assets or income, or when the company reports lower amounts than true (understates) of liabilities and expenses. This study examines the effects of fraud auditing, auditor independence, and internal control systems on audit report quality at Kanaka Puradiredja Suhartono Public Accounting Firm. Using a quantitative causal comparative design, data were collected from 61 auditors via validated questionnaires. Hypotheses were tested through partial t-tests, simultaneous F-tests, and multiple regression analysis processed with SPSS Version 30. Results show that fraud auditing and internal control systems significantly improve audit report quality, while auditor independence has no significant partial effect. The findings highlight the importance of enhancing fraud detection capabilities and internal controls to elevate audit quality. This study provides empirical evidence to guide auditors and regulators in strengthening audit standards and control systems in Indonesian public accounting firms.
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KEBERAGAMAN GENDER SEBAGAI VARIABEL MODERASI Nanda Fathiya Rizky; Ibram Pinondang
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8597

Abstract

This study examines the influence of institutional ownership on tax avoidance practices among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, while also evaluating the role of gender diversity as a moderating variable. To control for the impact of corporate profitability, Return on Equity (ROE) is incorporated as a control variable. Using a purposive sampling technique applied to a population of 131 companies over the four-year observation period, a final sample of 42 listed companies was obtained. Data analysis was conducted using EViews 12 software, encompassing descriptive statistics, panel data regression model estimation and goodness-of-fit testing, classical assumption testing, hypothesis testing, and Moderated Regression Analysis (MRA). Empirical results indicate that institutional ownership has no significant impact on tax avoidance, and gender diversity was found not to moderate the relationship between these two variables
Co-Authors Aulia Rahmawati Ibram Pinondang Nur Asmilia Syifa Ragustia Prabowo Yeni Elfiza Abbas