Article Per Year (5 Year)
p-Index From 2020 - 2025
3.44
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana IPTEK Journal of Proceedings Series Jurnal Ekonomi dan Kewirausahaan Journal of Economics, Business, & Accountancy Ventura Eksos LPPM Jurnal ASET (Akuntansi Riset) Journal of Humanities and Social Studies Journal of Contemporary Accounting Journal of Research in Business, Economics, and Education JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi dan Bisnis Indonesia Journal of Applied Business, Taxation and Economics Reseach Journal of International Conference Proceedings Dharma: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Penelitian Pendidikan Indonesia Asian Journal of Social and Humanities JURDIASRA
Zuhrohtun Zuhrohtun
Universitas Pembangunan Nasional Veteran Yogyakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Contemporary Accounting

 1 
The role of risk management and good governance to detect fraud financial reporting Sunaryo, Kunti; Astuti, Sri; Zuhrohtun, Zuhrohtun
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art4

Abstract

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.
Co-Authors Afni Sirait Alfistia Maradidya Alfistia Maradidya Anake Nagari Angsol Taffagani Halim Arin Pranesti Aris Kusumo Diantoro Endah Triana Erliana Cahyaning Budi Fathimah, Siti Hasna Gumilang, Junika Cahya Handani Maheresmi Handani Maheresmi Heri Susanto Heri Susanto Heri Susanto Heri Susanto Indah Kartika Sandhi Indra Kusumawardhani Indra Kusumawardhani Indra Kusumswardhani Indro Herry Mulyanto Januar Eko Prasetio Kunti Sunaryo Kunti Sunaryo Kunti Sunaryo Kusharyanti Kusharyanti Kusumawardhani, Indra Maheresmi, Handani Marita Marita, Marita Mulyanto, Indro Hery Novita Nurbaiti Nuha, Achmad Ulin Pambudi, Bryan Akram Prasetio, Januar Eko Rahmanda, Gita Astyka Ratna Candra Sari Ratna Yudhiyati Rika Ernawati Rusherlisyani Rusherlisyani Sadi, Sadi Salma Meirani Utami Sirait, Afni Siwi Hardiastuti. E.K. Sri Astuti Sri Astuti Sri Luna Murdianingrum Sriyono Sriyono Titik Kusmantini Umi Syafaatul Udhma Wahyu Nugroho Waskito Waskito Zulfatun Ruscitasari