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All Journal Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Cris Kuntadi
Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya, Indonesia
Economics, Econometrics & Finance

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Factors Influencing Fraud Detection: Internal Audit, Human Resource Competency and Morality Culture Abdul Halim Harahap; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Abstract

Previous research or relevant studies play a crucial role in building the theoretical foundation and hypotheses for future research. This article aims to review the factors influencing the detection of errors and fraud, focusing on the Role of Internal Audit, Human Resource Competency, and Morality Culture. The Role of Internal Audit reflects the auditor's ability to perform their duties objectively and free from internal organizational interests. Human Resource Competency ensures that organizational members are equipped with the necessary skills to identify and report fraud effectively, while a strong Morality Culture supports an environment where honesty and integrity are valued, motivating members to act without fear of reprisal. With an in-depth understanding through this article, it is expected to generate strong hypotheses about the relationship between these factors in the context of detecting errors and fraud, which can help improve the effectiveness of fraud prevention and detection efforts in various sectors and organizations. The results of this literature review article are: 1) The Role of Internal Audit affects the Detection of Errors and Fraud, 2) Human Resource Competency affects the Detection of Errors and Fraud, and 3) Morality Culture affects the Detection of Errors and Fraud.
The Effect of Internal Audit and the Effectiveness of Internal Control on the Ability to Detect Fraud Angelia Christie; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Fraud detection is needed in a management in order to be able to control and prevent failure in achieving goals. This research uses a literature review analysis method with qualitative characteristics, with sources from google scholar, ebooks and other online media. This study aims to examine the effect of internal audit and the effectiveness of internal control on fraud detection capabilities. The results of this study are in the form of internal audit variables and the effectivenss of internal control which have a significant effect on fraud detection capabilities.
The Influence of Auditor Integrity, Competency and Professionalism on Internal Audit Quality Syahdilla Aulia Rahman; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Audit quality is very important for every company. High audit quality can increase a company's credibility. Audit quality itself is the result of the auditor's performance in carrying out the tasks concerned. This article discusses the factors that influence Internal Audit Quality, namely Integrity, Competence and Professionalism of Auditors. The purpose of writing this article is to examine the hypothesis of how auditor integrity, competence and professionalism influence audit quality. The results of this literature review are: 1) Integrity influences Internal Audit Quality; 2) Competency influences Internal Audit Quality; and 3) Auditor professionalism influences Internal Audit Quality.
The Effect of Internal Audit Effectiveness: Accountability, Objectivity and Auditor Ethics Mega Puspa Ningrum; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Internal audit effectiveness is a measure of the success or failure of the internal audit system in achieving predetermined goals through various possible choices. This article provides an overview of the factors that influence Internal Audit Effectiveness, namely: The purpose of writing this article is to develop hypotheses about the influence between variables that will be used in further research. The results of this literature review article are: 1) Accountability affects the Effectiveness of Internal Audit; 2) Objectivity affects the Effectiveness of Internal Audit; and 3) Auditor Ethics affect the Effectiveness of Internal Audit.
Influencing factors Fraud Prevention : Internal Control , Management Risk and Whistleblowing System Nanin Pattingalloang; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Fraud prevention is remove chance or opportunity commit fraud with build and implement management risks ( esp management risk of fraud), Internal Control and honest Corporate Governance . Fraud Prevention​ Alone is activity combat fraud by cheap cost .​ Prevention fraud Can analogous with disease , that is more Good prevented than treated . This article discuss about influencing factors​ Fraud Prevention , ie Internal Control , Management Risk and Whistleblowing System . Writing purpose article This To use build hypothesis influence between variable For used in research furthermore . Results of this literature review article are : 1) Internal Control influential to Fraud Prevention ; 2) Management Risk influential to Fraud Prevention ; and 3) Whistleblowing System influential to Fraud Prevention.
The Influence of Professional Skepticism, Independence and Training on Internal Auditor Skills in Detecting Fraud Claresta Difa Andani; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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This literature review explores the influence of skepticism, independence, and training on internal auditors' ability to detect fraud. Through analysis of related literature, this research presents important findings from previous studies regarding how these factors influence internal auditors' ability to identify fraudulent acts. By combining existing research results, this review provides an in-depth understanding of the importance of skepticism, independence and training in strengthening the internal audit function in maintaining the integrity and reliability of an organization's financial reports. Practical implications and directions for future research are also considered.
Factors that affect Fraud Detection: Internal Auditor Independence and Whistleblowing System Raisah Nur Hotimah; Cris Kuntadi
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024
Publisher : Sean Institute

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Previous research or relevant research plays a crucial role in building theoretical foundations and hypotheses for future research. This article aims to review the factors that influence fraud detection, focusing on internal auditor independence and whistleblowing system. Internal auditor independence reflects the ability of auditors to perform their duties objectively and unaffected by internal organizational interests, while the whistleblowing system provides a secure communication channel for organizational members to report fraud without fear of reprisal. With a deepened understanding through this article, it is expected to generate strong hypotheses about the relationship between these factors in the context of fraud detection, which can help improve the effectiveness of fraud prevention and detection efforts in various sectors and organizations. The results of this literature review article are: 1) Internal Auditor Independence affects Fraud Detection and 2) Whistleblowing System affects Fraud Detection.
Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Literature Review article Analyzing the Reputation of Public Accounting Firms Affected by the Quality of Audit Results, Ethics, Integrity, and Audit Experience is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is to use the library research method, which is sourced from online media such as Google Scholar and other academic online media. The results of this literature review article are: 1) The Quality of Audit Results affects the Reputation of the Public Accounting Firm; 2) Ethics affects the reputation of the Public Accounting Firm; 3) Integrity affects the reputation of the Public Accounting Firm; and 4) Auditor experience affects the reputation of the Public Accounting Firm.
Literature Review of Capital Intensity , Leverage , and Liquidity With Profitability as Moderating Variables on Tax Aggressiveness Cris Kuntadi; Syahdilla Aulia Rahman; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Taxes have long been one of the requirements for realizing national development. From these taxes, facilities, means, and other objects are built as access to facilitate sustainable economic development. The results obtained from taxes will be used as well as possible for the welfare of the people. Tax revenues can run optimally if all people pay taxes. However, in reality there are many factors that motivate someone to understand their obligations in paying taxes. The purpose of writing this article is to analyze and examine the effect of capital intensity, leverage, and liquidity on tax aggressiveness with profitability as a moderating variable . The method used in this literature review is the library research method sourced from online media such as Google Scholar, Mendeley, and literature studies. The results obtained from this literature review article are: 1) capital intensity has a positive effect on tax aggressiveness. 2) leverage has a positive effect on tax aggressiveness. 3) liquidity has a negative effect on tax aggressiveness; 4) profitability can moderate the effect of capital intensity, leverage, and liquidity on tax aggressiveness.
Co-Authors Abdul Halim Harahap Angelia Christie Claresta Difa Andani Mega Puspa Ningrum Nanditya Andini Nanin Pattingalloang Rachmat Pramukty Raisah Nur Hotimah Syahdilla Aulia Rahman Syahdilla Aulia Rahman