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All Journal Jurnal Organisasi Dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Social and Management Studies (IJOSMAS) Dedikasi: Jurnal Pengabdian Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Review on Islamic Accounting Review of Accounting and Taxation Islamic Economics Methodology Accounting and Sustainability Business and Sustainability
Taqi, Muhamad
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Accounting and Sustainability

 1 
Fraudulent Financial Reporting: How far has it been Researched? Puspita, Amelia Tri; Taqi, Muhamad
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.340

Abstract

This study aims to determine the development and trend map of fraudulent financial reporting research that is published by a reputable journal in the theme of economics and finance. The data analyzed were more than 91 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the research in this topic. The results showed that the number of publications on the fraudulent financial reporting research experienced a significant increase. The results show that the most popular authors are Groove H and Carcello JV, and the most popular keyword topics are Financial, Reporting, and Fraudulent. Apart from that, there are several trend topics related to fraudulent financial reporting.
Audit Fee as Mediation Effect of Company Size, Complexity of the Company and Independent Commissioners on Audit Quality Diffa, Diffa Ayomi Mayapa; Taqi, Muhamad
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.512

Abstract

The purpose of this research is to determine audit quality. There are three independent variables, namely company size, company complexity and also independent commissioners; the dependent variable is audit quality and the mediator variable is audit fees. This research is quantitative. This research uses secondary data in the form of financial reports and annual reports on the Indonesia Stock Exchange (BEI). The main population of this research is financial sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The purposive sampling method was used to form the research sample. For six consecutive years, 174 companies from the financial and banking sector were included in the sample. Data was processed with SPSS v25. Logistic regression and path analysis and using the Sobel online calculator. The results of this research indicate that company size and complexity do not affect audit quality, independent commissioners influence audit quality in a negative way; company size and company complexity influence in a positive way; and audit fees do not affect audit quality.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Alfarisi, Inzaghi Fakhrij Bastian, Elvin Bintan, Ariel Fahryandi Bustanul Arifin Dharmendra Diffa, Diffa Ayomi Mayapa Faza, Cikal Aqilah Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Ismaya, Agus Ka Tiong Manik, Cornelius Tona Meutia, Meutia Muchlish, Munawar Muchlish Mukhtar Musyaffa, Muhammad Syihabuddin Nabila, Isyeh Salma Bilqis Ningrum, Novita Kurnia Pramesti, Nadya Arum Puspita, Amelia Tri Riri Fitriani Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saputra, Muhammad Alwi Nanda Susanto, Denny Syaula, Ersyi Tri Lestari Tubagus Ismail Zafira, Aida