Article Per Year (5 Year)
p-Index From 2020 - 2025
2.826
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis DERIVATIF Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Terbuka Dan Jarak Jauh International Journal of Community Service Learning Enrichment : Journal of Management Jurnal Buana Akuntansi Jurnal Ekonomi Terbuka Journal of Economics and Business Journal of Economic, Business and Engineering (JEBE) Komunitas : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Business Analytics (IJBA) Journal of the Community Development in Asia International Journal of Community Service (IJCS) International Journal of Business and Applied Economics (IJBAE) Celebes Journal of Community Services Sasambo: Jurnal Abdimas (Journal of Community Service) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani
Universitas Terbuka, Tangerang Selatan, Banten
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 : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Business Analytics (IJBA)

 1 
Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8849

Abstract

This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.
Co-Authors - Tamjuddin Agus Prasetyo Agustin, Fira Ali Muktiyanto Andy Mulyana Andy Mulyana Andy Mulyana Andy Mulyana, Andy Mulyana Daurrohmah, Eka Wirajuang Devi Ayuni Devi Ayuni Devi Ayuni Devi Ayuni, Devi Ayuni Diky Paramitha Dwirini Eka Wirajuang Daurrohmah Etty Puji Lestari Faizul Mubarok Gunoro Nupikso Hardiana, Nadhira Hendrian Muktiyanto, Ali Nadhira Hardiana Novita Nugraheni Novita Nugraheni Nupikso, Gunoro Olivia Idrus Paramitha, Diky Paramitha, Diky Paramitha Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Raden Abdurrohman Thohir Wijaya Sakina Nusarifa Tantri Shufia Zuhroh Sila Ninin Wisnantiasri SULTAN, ZULKIFLI Suryani, Pesi Tamjuddin, - Yeni Widiastuti Yudhi Prasetiyo