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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AFEBI Accounting Review Jurnal Wawasan dan Riset Akuntansi Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Akuntansi Trisakti Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Afrizal
Dosen FEB Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Corporate Governance Mechanisms on Financial Reporting Fraud (A Study on Property & Real Estate Sector Companies Listed on IDX in the Years 2018-2022) Dewi Aryani; Afrizal; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4729

Abstract

The objective of this study is to investigate the impact of corporate governance mechanisms on financial statement fraud. The study focuses on board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees. Purposive sampling is used, targeting property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sample consists of 16 companies, resulting in a total of 80 data points over a 5-year period. Data analysis techniques include descriptive statistics and logistic regression analysis using SPSS software version 26. The findings reveal that the audit committee plays a positive role in preventing financial statement fraud, while the other factors examined do not exhibit significant influence
The Effect of Audit Fee, Audit Opinion, KAP Size, Audit Tenure and Auditor Switching for Audit Delay in Companies on The Lq 45 Index Listed on Idx 2019-2021 hanafi ardhi putra; Afrizal; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5122

Abstract

Examining the effects of audit fee, audit opinion, KAP size, audit tenure, and auditor switching on audit delay in firms on the LQ 45 index listed on IDX 2019–2021, this research looks at these factors and others. Companies on the LQ 45 index that listed on the IDX continuously from 2019 to 2021 make up the population of this study. Purposive sampling was the sampling method used to choose the 24 firms that satisfied the requirements. This study used a multiple linear regression analysis using SPSS 25. Audit fees and audit opinion were shown to significantly impact audit time in this research. However, audit time is not significantly affected by KAP size, audit duration, or auditor turnover
Co-Authors . Latifah . Marnas Achmad Fahmi Dj Arnando Prasetya Asep Machpuddin Badewin Dewi Aryani Dini Hariyati Adam Dios Nugraha Putra Edison Vain S Enggar Diah P. Arum Enggar Diah P.A Enggar Diah Puspa Arum Eri Bestary Al Haitamy Ernest Adelia Putri Fahmi Fahmi Fuad Rahardi hanafi ardhi putra Haryadi Haryadi Hendra Hendra Ilham Wahyudi Joeinarto Zahdjuki‎ Junaidi Junaidi Lita Lita Mardianis Mardianis Muhammad Iqbal Muhammad Izazi Nela Safelia Netty Herawaty Noviyanti Nurapni Jami P Rahayu Rahayu, Vika Indah Rahmi Handayani Rega Chairunnisya Reni Yustien Rina Nurarifah Rita Friyani Rury Rizky. H Sahat Maruli Sri Rahayu Suhailah Amatullah Susfayetti Tiara Lilis Surya Tona Aurora Lubis Wirmie Eka Putra Yudi Yudi Yuliusman - Zamzami