8 articles in this issue
Evi Ratna Dwi Yanti Tjabo,Adi Prasetyo,Agung Prasetyo Nugroho Wicaksono
The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. ... see more
Defel Septian,Widia Febrianti
This study examines the effect of independence, time pressure, and workload on the ability of the Central Java Inspectorate auditor to detect fraud with supervision as a moderating variable. This study used 31 internal auditors of the Central Java Inspect... see more
Hendra Sanjaya Kusno,Aldhea Shafitri,Endang Sri Apriani
This study examines the effect of LDR, CAR, OE, and Bank Size on ROA. The population in this study, namely, Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period amounted to 43 banks. The determination of the ... see more
Fitri Ahmad Kurniawan,Rizqia Karunianing Illahi
This study explores the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant. The cases experienced by public accountants have forced researchers to explore the existence of national culture as a support for the 2020 Code of Et... see more
Rian Abrori,Auliya Zulfatillah,Habi Bullah
This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of m... see more