Article Per Year (5 Year)
p-Index From 2021 - 2026
2.42
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Jurnal Manajemen dan Akuntansi (JAME)
Iskandar, Rizkiana
Department Of Accounting, STIE Yapis Dompu, Nusa Tenggara Barat, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Transportation Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : International Journal Of Science, Technology

 1 
Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Does Corporate Social Responsibility Moderate the Effect of Information Asymmetry and Earnings Management on Cost of Equity Capital? Urna Fasihat, Dian; Iskandar, Rizkiana
International Journal of Science, Technology & Management Vol. 5 No. 5 (2024): September 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i5.1181

Abstract

This study explores the relationship between information asymmetry, earnings management, Corporate Social Responsibility (CSR), and cost of equity capital (CEC). The results show that information asymmetry has a significant influence on CEC, which indicates that information uncertainty can increase the cost of equity capital of a company. On the other hand, earnings management practices have not been shown to have an effect on CECs, reflecting that investors may be more focused on long-term performance than short-term financial statement manipulation. In addition, CSR cannot moderate the influence of information asymmetry on CEC or the influence of earnings management on CEC.
Islamic Social Reporting (ISR), Sharia Supervisory Board (SSB), and Financial Performance: Empirical Evidence on Islamic Banks in the GCC Region Iskandar, Rizkiana; Marlina, Lilis; Urna Fasihat, Dian
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.865

Abstract

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.
Co-Authors Annisa Apriani, Putri Chairul Adhim Dian Urna Fasihat Lilis Marlina Lilis Marlina M. Ikhwan Mansyuri MARLINA, LILIS Mulyati Mulyati Nurul Hayat Rahmadani, Desti Andi Ramadhan, Muh Syahru Rizky Ramadhan Rostina Urna Fasihat , Dian Urna Fasihat, Dian Yeye Suhaety