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p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal Formosa Journal of Social Sciences (FJSS) International Journal of Scientific Multidisciplinary Research (IJSMR)
Pristy Wulandari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Investigation Audit Analysis of Fraudulent Financial Reporting Pristy Wulandari; Putri Aditya Lestari; Putri Septiana Br. Sigalingging; Riandi Syahputra; Galih Supraja
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i4.13172

Abstract

Investigative audit is an important instrument in detecting and exposing financial reporting fraud, including indications of corruption. This audit process includes planning, collecting evidence, analyzing findings, and reporting results comprehensively. This study examines the application of investigative audit techniques, such as reverse proof and in-depth analysis of the modus operandi, causes of deviations, and impacts of violations. The results of the literature study indicate that investigative audits are effective in exposing fraud if carried out with the right method, supported by valid evidence, and the involvement of professional auditors. However, time pressure can affect the auditor's accuracy, thus affecting the quality of findings. Therefore, time management and auditor competency development are key factors in increasing the effectiveness of investigative audits. This study confirms that investigative audits not only play a role in detecting fraud but also support asset protection and improvement of the organization's internal systems
Factors Influencing the Performance Accountability of Government Agencies, Literature Review Pristy Wulandari; Putri Aditya Lestari; Putri Septiana Br. Sigalingging; Riandi Syahputra; Galih Supraja
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i12.13164

Abstract

This study aims to analyze the factors that influence the performance accountability of government agencies through a literature review. Based on the results of the study, it was found that the implementation of performance-based budgeting, regional financial management information systems, clarity of budget targets, understanding of accounting, compliance with regulations, and accounting control are the main variables that influence performance accountability. The results of the study indicate that the implementation of performance-based budgeting makes a significant contribution to accountability, especially if supported by appropriate planning, implementation, and reporting. Clarity of budget targets plays an important role in facilitating the accountability process, while understanding of accounting and compliance with regulations strengthen transparency and accountability. An effective financial management information system also has a positive impact, although the implementation of the regional government accounting system shows varying results. These findings underline the importance of planned financial management, consistent implementation, and transparent reporting to achieve optimal performance accountability. This study contributes to improving good governance by emphasizing strategic factors that need to be considered by government agencies
Co-Authors Galih Supraja Putri Aditya Lestari Putri Septiana Br. Sigalingging Riandi Syahputra