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p-Index From 2020 - 2025
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All Journal Indonesian Journal of Business Analytics (IJBA) Riset Akuntansi dan Keuangan Indonesia
Payamta
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Dynamics of Research in Public Audit A Bibliometric Evaluation Wildan Izzulhaq; Widya Ningsih; Payamta; Wahyu Widarjo
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5700

Abstract

The Wirecard AG case in Germany emerges as a highly relevant and in-depth example for exploration within the context of public audit. By evaluating the work that has been done, this study identifies gaps in the existing literature and provides recommendations for research areas that need further deepening. This research uses the Scopus database with 31 articles and uses the VOSviewer application to analyze them. The integration of technology, especially blockchain, into auditing practices is a focal point, enhancing efficiency and security, with the overall research landscape characterized by robust international collaboration and innovation.
Corporate Governance and Earnings Management: The Impact of Board Independence and Audit Committee Effectiveness Fitri Nurjanah; Bandi; Payamta; Jaka Winarna
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14436

Abstract

This study aims to explain the influence of independent board of commissioners and audit committee effectiveness on real earnings management. The population of this study is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2022. The sampling technique used in this study is purposive sampling, namely a sampling technique with certain considerations or criteria. The data analysis technique used is descriptive statistical testing and multiple regression using data processing software. The findings reveal that both the independence of the board of commissioners and the effectiveness of the audit committee play a significant role in mitigating real earnings management. Specifically, these governance mechanisms are shown to have a negative and statistically significant influence on the extent to which firms engage in real earnings management.
Co-Authors BANDI Fitri Nurjanah Jaka Winarna Wahyu Widarjo Widya Ningsih Wildan Izzulhaq