Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi
Debby Yusriliana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Studi Literatur : Pengungkapan Kecurangan Melalui Investigasi Audit Pada Badan Pemeriksa Keuangan Debby Yusriliana; Linda Novia Sari; Avilla Anggun A; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.375

Abstract

This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.
Co-Authors Avilla Anggun A Linda Novia Sari Tri Ratnawati