Penelitian ini bertujuan untuk menganalisis peran serta pengaruh sikap independensi
auditor internal serta whistleblowing system dalam upaya mendeteksi fraud di berbagai …

Fraud is bad behavior that can cause significant harm to the organization (Omar et al.,
2016). Fraud must be prevented, but low emotional intelligence (EI) and professional …

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi dan
pengalaman auditor terhadap pendeteksian kecurangan dengan implementasi risk based …

This research aims to find empirical evidence of the influence of the internal control system,
auditor competence, and organizational culture on fraud prevention, with internal audit as a …

This study aims to provide empirical evidence regarding the importance of the role of
Internal Audit in the quality of financial statements reviewed from the Literature Study using …

Numerous instances of Fraud frequently arise within various companies, often stemming
from lapses in the professional ethics of auditors. This research explores fraudulent activities …

Tax officers are subjected to risk assessment, particularly in tax fraud risk. In performing their
duties, tax officers are required to exercise their professional judgment throughout the audit …

Penelitian ini dilatarbelakangi oleh temuan meningkatnya kasus fraud, khususnya pada sub
sektor perbankan di Indonesia. Tujuan utama penelitian adalah untuk mengkaji pengaruh …

The high number of fraud cases in Indonesia has caused huge losses. When fraud cases
are disclosed by external parties, what often becomes the public spotlight is the failure of the …

This study examined the impact of an independent and competent audit committee on the
decision-making process of investors in the Indian capital market and adopted a quantitative …