Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal International Journal of Management, Economic and Accounting
Fadhlan Fachri
Unknown Affiliation
Economics, Econometrics & Finance

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The Role Of Forensic Audit In Disclosing Cases Of Gratification Muhammad Tamzil Ismail; Fadhlan Fachri; Meilisa Fajarwati; Sahnidar; Fildzah Shabrina; Topan Lilian Napitupulu; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This article aims to analyze the gratification case involving the Regent of Kudus, Muhammad Tamzil, and to highlight the important role of forensic audit in uncovering and proving the corruption that occurred. Through this case study, the modus operandi of gratification in the context of local government will be explored, the challenges faced in the process of proof, and how investigative techniques in forensic audit can be an effective tool for law enforcement and corruption prevention efforts. In addition, this article will also discuss the implications of this case for good governance, as well as the importance of strengthening the internal control system.
The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.334

Abstract

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.
Co-Authors , Rahima Br Purba Arwin Dito Aditia Darma Nasution Fildzah Shabrina Ismail Maisyarah, Renny Meilisa Fajarwati Muhammad Irza Aryasta Novi Faurini Riza Milianda Kasa Sahnidar Sundari Apriliani Topan Lilian Napitupulu