Article Per Year (5 Year)
p-Index From 2020 - 2025
12.459
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis International Conference on Law, Business and Governance (ICon-LBG) Islamic Ecomonics Journal DERIVATIF Visionist Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Artificial Intelligence Research Jurnal EMT KITA J-MAS (Jurnal Manajemen dan Sains) Journal of Information System, Applied, Management, Accounting and Research eCo-Buss Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Manajemen Sains dan Organisasi (JMSO) International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal Of Business, Finance, and Economics (JBFE) Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) EKONOMIKA45 eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Formosa Journal of Multidisciplinary Research (FJMR) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Tapis Berseri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Research Journal on Education International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Law, Education and Business Jurnal Ilmiah ESAI MABUSS: Journal of Management, Business and Social Sciences Journal of Management Accounting, Tax and Production Jurnal Pengabdian UMKM Public Service And Governance Journal Journal of Accounting Law Communication and Technology International Journal of Economics, Business and Innovation Research Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Cano Ekonomos
Iskandar Ali Alam
Universitas Bandar Lampung
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

Published : 137 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Politala

 1 
PENGARUH KUALITAS PELAYANAN KEPADA KEUNGGULAN BERSAING MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING DI JUICECOVERY LAMPUNG Putri, Meilisa; Alam, Iskandar Ali
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.459

Abstract

This study aims to analyze the factors that have the potential to trigger fraud in financial statements and explore the role of red flags as early indicators of fraud detection. Through a literature review, this study identifies red flags and fraud risk factors that affect audit quality. This literature review covers various perspectives, including international regulations and guidelines such as ISA 240 and SAS 99, as well as empirical studies related to the role of red flags in detecting fraudulent financial reporting. Based on the analysis, red flags play a key role in mitigating the risk of financial information manipulation by detecting financial and operational anomalies that may indicate fraud. The results show that factors such as pressure, opportunity, and rationalization, described in the fraud triangle, contribute significantly to the occurrence of Fraudulent Financial Reporting. This study also underlines the importance of external auditors' knowledge of red flags, which can improve their effectiveness in detecting fraud regardless of demographic factors.
Co-Authors . Effendi . Habiburrahman . Imelda A Suharyo Abdul Basit Achmad Subing Agus Wahyudi Ahmad Cucus Al Hadid Al Shifa Hatta Pinasthika Alfina Maharani Amay Lestari Aminah, Aminah Anasthasya Lynetta Widjaja Andala Rama Putra Barusman Andi Hartono Andini Parastika Anita Najla Dhia Anuar Sanusi Appin Purisky Redaputri Appriansyah, Wahyu Ariananda Desmaria Arif Rahman Arif Rahman Asmarantika Asmarantika Astrid Ayu Ningtyas Ayu Lestari Sugianto Balqis Ananda Zahra Candrika, Dwi Cecilia Priscilla Natalie Chairul Anwar Choirunnisa Choirunnisa CINDY CINDY Clara Hana Salsabila Dafmawati Dafmawati Dea Tasya Virginia Dede Kurniawan Defrizal Defrizal Defrizal Delta Serly Nisa Dian Riyanti Dina Sabila Dirwansyah Sesunan Eka Saputra Alamsyah Elisa Novriana Eliza Eliza Farida Efriyanti Farida Farida Felix, Bryan Finorina, Finorina Gracella Wardinata Gustin , Arien Melan Ayu Habbiburahman Habbiburahman Habbiburahman Habbiburahman Habiburahman, Habiburahman Habiburrahman HABIBURRAHMAN Habiburrahman Habiburrahman, Habiburrahman Hasani, Rizka Hegan Sopannata Wijaya Hendri Dunan Henokh Xaverius Winata Inariva Misel Anlisyah Indra Kurniawan Indriyan Prameswari Putri Jabbar, Affan Abdul Januar Hertanto Joko Aji Nur Setiawan Junesco, Vannes Kania Senja Pangestu Ketut Agustomi Khairudin Khairudin Krukas Pari Lambang Murvit Aziz Lestari, Bebi Prima Lidya Tasya Monica Lutfi Safa Kamilah M Yusuf S Barusman M. Oktaviannur Marzuki Noor, Marzuki Maulida, Mutiara Putri Mei Novitasari Sitorus Mufidah Zahro Muhammad Agung Syaputra Muhammad William Nayuga, Al Finta Nesya Dea Derana Nikolas Denis Andrian Nuris Sanida Oktaria, Eka Travilta Olip sagita Penny Anggraini Putri Regina Barus Putri, Aura Putri, Meilisa Putri, Riske Kharisma Rachel Jovanka Rachel Rosalia Rahayu, Ni Putu Widhia Rahmadani, Diva Salsabila Rahman, Saifur Raissa Aprita Nur Maharani Raisya Ocha Maretha Ramadhanty Putri Herlambang Raras, Pungky Nanda Reffi Rizki Dw Putri Refflin, William Revita Sari Rindi Setiarani Riski Melia Wati Risky Effendi Riswan RISWAN Rizki Darmawan Robi Robi Rosalina Ayu Purnasiwi Rosni Rosni Sagita, Olip Salsabila, Hasna Salsabilla, Rani Velia Sananda Zahra Shabrina Santika Maharani Sari, Lupika Sarifatul Khotijah Serlin, Serlin Setiawati, Dini Eka Setiono, Asep Shella Juan Eriza Shella Lavenia Fitri Sintiya Permata Sari Siti Nur Fadillah Soewito Soewito Stefanny Natasya Syamsu Rizal Theo Dharmawangsa Tiara Tiara Tina Miniawati Barusman Tri Lestira Putri Warganegara Tuti Hairani Tuti Hairani Umpusinga, Hasrun Afandi Veronika Saptarini Viona Avrilia Warganegara, Putri Wati, Novita Anjar Wicaksono, FX Satrio Widayanti, Ayu Wiwi Nurhayati Yen Yen Yeni Arinda Yeni Hermawanto Yogi Apriyadi Yulianto Yulianto Yunita, Marini Mala Yusnitalia Yusnitalia Zaidirina Zaidirina Zuriana Zuriana