Article Per Year (5 Year)
p-Index From 2021 - 2026
6.419
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Golden Ratio of Auditing Research Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Horizon: Indonesian Journal of Multidisciplinary PENG: Jurnal Ekonomi dan Manajemen IJHABS JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Restu Eri Adinata; Eni Wuryani; Ni Nyoman Alit Triani
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v13n1.p1-11

Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Pengaruh Karakteristik Perusahaan dan Auditor terhadap Audit Delay pada Perusahaan yang Terdaftar di BEI Periode 2022–2024 Aisyah Hafshari Laksono; Ni Nyoman Alit Triani
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/f30dk375

Abstract

Audit delay is an indicator associated with the timeliness of financial reporting and may be influenced by both company characteristics and audit-related factors. This study aims to analyze the effects of profitability, leverage, audit tenure, Public Accounting Firm (KAP) size, company size, and company complexity on audit delay. This study employs a quantitative approach with a causal associative research design. The population consists of companies in the transportation and logistics and technology sectors listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, 51 companies were selected, resulting in 153 observations. Data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression with IBM SPSS Statistics. The results show that profitability has a negative and significant effect on audit delay, while leverage and company complexity have positive and significant effects. Meanwhile, audit tenure, KAP size, and company size do not have significant effects on audit delay. This study contributes to the literature by simultaneously examining the determinants of audit delay through a combination of company and auditor characteristics in the transportation and logistics and technology sectors during 2022–2024, providing empirical evidence on factors associated with the timeliness of audit completion in the post-pandemic period.
Co-Authors Abie, Noviara Adella Kerriza Cahyani Adinda Suci Cahya Ningtyas Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Aisyah Hafshari Laksono Aldi Saputro Amalia, Adis Silvi Amanda Dwi Kurnia Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Aprillia Nilasari Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas Bhilawa, Logar CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Dody Setyawan, Made Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eko Wahjudi Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Luqman Hakim Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah OKTAVINA ZENNIAR, ANNISA Pradita Widi Aryani Pratiwi, Vivi Rachmawati, Citra Raden Mohamad Herdian Bhakti Rani, Erma Hartika Restu Eri Adinata Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani ULFAH, ISMIATI Vivi Pratiwi Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa