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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Applied Finance & Accounting JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business ILTIZAM Journal of Sharia Economic Research Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Madani : Jurnal Pengabdian Kepada Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity JUPEMA Accounting Studies and Tax Journal Journal of Management, Economic, and Financial Jurnal Akuntansi dan Governance Andalas International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi
Mukhzarudfa, Mukhzarudfa
Magister Ilmu Akuntansi Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Liana, Jenny; Friyani, Rita; Mukhzarudfa, Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
The Influence of Profitability, Liquidity, and Solvency on Stock Prices in Transportation and Logistics Sector Companies Listed on The Indonesia Stock Exchange Period 2020-2024 Rahman, Abelia Fitri; Mukhzarudfa; Silvera, Dica Lady
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.709

Abstract

This study examines the influence of profitability, liquidity, and solvency ratios on stock prices of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data analysis is conducted through multiple linear regression, supported by classical assumption tests, simultaneous testing (F-test), and partial testing (t-test). The sample consists of 18 companies selected through purposive sampling, resulting in 90 observations over five years. The results indicate that simultaneously, Return On Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant effect on stock prices. However, partially, only Current Ratio shows a significant influence on stock prices, while Return On Assets and Debt to Equity Ratio do not demonstrate significant effects. These findings suggest that corporate liquidity is a primary factor considered by investors in evaluating stock prices within the transportation and logistics sector during the study period. The study contributes to signaling theory by demonstrating that liquidity signals are more relevant to investors than profitability and leverage signals in this specific sector and timeframe.
The Impact Of The Implementation Of Good Corporate Governance (GCG) Components On Islamic Banking Performance (Study on Islamic Commercial Banks in BI) Saraswati, Leli; Mukhzarudfa, Mukhzarudfa; Setiawan, Dedi
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46757

Abstract

This study aims to analyze the influence of good corporate governance components—specifically the board of commissioners, sharia supervisory board, audit committee, and institutional ownership—on the performance of Islamic banks. The research focuses on Islamic commercial banks in Indonesia over the 2014–2018 period. The data were obtained from the annual reports of selected banks using a purposive sampling method. A multiple linear regression approach was employed, supported by classical assumption tests and hypothesis testing through regression analysis. The findings indicate that the combined implementation of good corporate governance components has a significant effect on the performance of Islamic banks. Among the individual variables, the audit committee shows a strong association with improved bank performance, highlighting the importance of oversight functions in supporting operational efficiency and accountability. In contrast, the board of commissioners, sharia supervisory board, and institutional ownership did not individually show a meaningful impact on performance during the observed period. The implications of this study suggest that while governance mechanisms are crucial, their effectiveness may vary depending on the role and function of each component. Strengthening the role of audit committees in Islamic banking could enhance financial discipline and transparency. Furthermore, regulatory bodies and stakeholders may need to reassess the effectiveness of other governance elements to better align them with the unique principles of sharia banking. These insights contribute to a deeper understanding of governance dynamics in Islamic financial institutions and support efforts to improve corporate governance practices in the sector.
Co-Authors - Afrizal Abd Aziz, Marwa Achmad Hizazi Ahmad Nur Budi Utama Alfala, Miftakul Khoir Anjarsari, Putri Salsa Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Dica Lady Silvera, Dica Lady Silvera Enggar Diah PA Etik Umiyati Fadhilah, Afifah Nurul Febrila, Ariqo Ferinluary, Fadila Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Heriberta Heriberta Hernando, Riski Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda Liana, Jenny Malau, Yemima Christiani Mardini, Sasra Minati, Jurnia Moh. Ihsan Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Novialdi . Novita Sari Nurhasniwati Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Putri, Nurfani Amelia Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rahman, Abelia Fitri Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Rico Wijaya Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Silalahi, Melfa Asi Gres Br Silvera, Dica Lady SRI RAHAYU Susfayetti, Susfayetti Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wiralestari, Wiralestari Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yuliusman Yuliusman Yuliusman Zulfanetti, Zulfanetti