Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Fokus Ekonomi Jurnal Ilmiah Akuntansi Kesatuan
Ghonimah Zumroatun Ainiyah
Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
Co-Authors Arief Nurhandika Destin Alfianika Maharani Setijadi Setijadi