Article Per Year (5 Year)
p-Index From 2020 - 2025
4.939
P-Index
This Author published in this journals
All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Nirta: Studi Inovasi

 1 
Pengaruh Red Flags, Skeptisme Profesional, Pengalaman Audit, dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Muhammad Hirza Alby; Indah Rahayu Lestari
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.202

Abstract

This study aims to determine the Effect of Red Flags, Professional Skepticism, Audit Experience, Independence on Auditor's Ability to Detect Fraud in Auditors at Public Accounting Firms in the Jakarta Region. The data sampling technique was through direct questionnaire distribution to respondents using the convenience sampling method. The population in this study were auditors working in 274 Public Accounting Firms by distributing questionnaires to 150 respondents, while 74 respondents responded as samples in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the red flags variable has a positive and significant effect on the auditor's ability to detect fraud, while professional skepticism, audit experience and independence do not affect the auditor's ability to detect fraud.
Co-Authors Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Iswati, Heni Juninda Putri Kusumawardhany, Nidya Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rahayu Dwi Anggraini Retno Fuji Oktaviani Reva Ragam Santika Ricke Muriadi Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono