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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Trending: Jurnal Manajemen dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Ekonomi dan Pembangunan Indonesia Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Jurnal Ekonomi, Manajemen, Akuntansi
Rachmat Agus Santoso
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
Analisa Audit Internal Terhadap Kinerja Keuangan Berdasarkan Literatur Review Terindeks Sinta Rina Mulyani; Oktianasekar; Denadya Putri Wijaya3; Annisa Putri; Tio Pratiwi; Rachmat Agus Santoso
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 2 No. 1 (2024): February - May 2024
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v2i1.38

Abstract

This study aims to discover the consistency in previous research indicating the positive influence of internal audit on company financial performance. Qualitative methodology with a literature review approach is employed to strengthen arguments with information collected from articles published in national journals. The research identifies several factors influencing the relationship between internal audit and financial performance, including management roles, financial reporting quality, and external environmental factors that can moderate this relationship, providing a more comprehensive understanding of the impact of internal audit on company financial performance.
Analisis Bibliometrik Pada Kecurangan Laporan Keuangan: Publikasi Tiga Dekade Terakhir Luthfiyyah, Alya; Rachmat Agus Santoso; Fitriana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1723

Abstract

Purpose of the research is to determine the growth of research publications regarding fraud in financial reporting by examining bibliometric analysis from the Scopus database from 1993 to 2022. This research method uses a bibliometric analysis approach. The application system for data visualization uses VOSviewer and Microsoft Excel to perform data frequency analysis. The results of this research indicate that the issue of financial statement fraud is a topic that continues to attract the attention of researchers. Authors contribute to the literature by analyzing publications and authors by year, country, journal, author, and organization. This research can help increase the understanding of other researchers to plan future research to detect and prevent financial statement fraud for the sustainability of an organization. The author tries to conduct a comprehensive review of research on financial statement fraud conducted over three decades. This study makes a significant contribution and provides new insights into financial statement fraud.
Co-Authors -, Destian Aryanti -, Jesisca Octaviani -, Resta Puji Astuti Dinah Aisyah Aisyah Annisa Putri Ardaman Syaputra Asih Nur’aidah Budiman Oky Okta Raharja Cindy Lesmana Dede Nuraeni Denadya Putri Wijaya3 Dian Sadewa Dina Fitriasari Fitriana Ilham Saputra Isabella Cristiana Lia Nurjanah Luthfiyyah, Alya Muhamad Ardhi Maolana Nabila Ar Roihat Nadya Ayu Puspita Najiah Septiana, Yena Natalia Priyantini Nisya Z Nurwulan Sari Nita Permatasari Novita Dwiyanti Oktianasekar Rifki Nurul Hakim Rina Mulyani Rivan Syamsurijal Biya Ros Wungu , Nurma Salwa Febriyanti Siti Mariam Tiara Anggini Tio Pratiwi Yeni Najiah Septiani