Article Per Year (5 Year)
p-Index From 2021 - 2026
2.283
P-Index
This Author published in this journals
All Journal IKRA-ITH EKONOMIKA Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi
Lely Indriaty
Accounting Department, Faculty Of Aconomics And Business, Persada Indonesia Of University
Economics, Econometrics & Finance

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

 1 
Analysis Of Factors Influencing The Occupation Of Fraud Detection Gen Norman Thomas; Lely Indriaty
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1428

Abstract

This study analyzes the influence of Forensic Accounting, Investigative Audit Capability and Auditor Experience on Fraud Detection in the Perspective of BPK and Central BPKP Auditors. The population of BPK and Central BPKP employees in Jakarta totaled 218 people, and the sample obtained was 97 people. The research method is quantitative to test the hypothesis and the data is processed by Smart PLS 3.00. The findings show that Forensic Accounting has no effect on fraud detection. Investigative Audit Ability has a significant effect on fraud detection and Auditor Experience has a significant effect on Fraud Detection. The results of the study show that forensic accountants are not fully involved in fraud detection efforts so that the influence of forensic accountants plays little role in fraud detection.
The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia Lely Indriaty
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2146

Abstract

This research aims to analyze the determinants that have effects on Audit Opinion Statements by independent auditors, namely: Auditor Education, Professionalism and Auditor Switching. This research is categorized as quantitative research with data collection methods using questionnaires for 60 independent auditors who work in eight Public Accounting Firms in Jakarta, Indonesia. Data was processed using Smart PLS version 3.00 to prove the hypothesis. The quality indicators of the questionnaire have passed the validity and reliability tests. The t-test results reveal that Auditor Education, Professionalism, and Auditor Switching partially have a positive and significant effect on Audit Opinion. The effect of Professionalism on Audit Opinion shows the lowest positive influence between the effect of Auditor Education and Auditor Switching on Audit Opinion. The main findings of this research reveal the lack of contribution of auditor professionalism in providing Audit Opinion Statements.
Co-Authors Alberto Parlinggoman Marbun, Mark Anandita, Nabila Rizkya Aulia Saliha, Suci Della Tania Felisia Ahi1, Maria Fernando Firdaus, Venus Gen Norman Thomas Glorify, Kezia Hadari, Ita Reinita Hanif Fadhil Rafif Hernando Samuel Matakena, Valentino Hikari Satya, Joshua Hutagalung, Vita Tiurma Rouli Irianis, Yan Jamilah Daud, Maryam Joni Efendi, Joni Lutfianisa, Ade Mahzumi, Mahzumi Nadhiatul Khoiriah, Nanda Nurfauziah, Nisa Nuryadin, Nuryadin Purba, Elsa Hujlyn Rahayu , Maryati Rahayu, Diah Rahayu, Maryati Rinaldi , Rinaldi Rinaldi Rinaldi Sari, Bida Sarpan, Sarpan Suryati, Laili Syahrul Syahrul Wanialisa, Mery