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WITH AUDIT QUALITY AS A INTERVENING VARIABLE

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Nguyễn Gia Hào

Academic year: 2023

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CAUSALITY OF FRAUD

DETECTION OF FINANCIAL

STATEMENTS BY AUDITORS IN PUBLIC ACCOUNTING FIRM

WITH AUDIT QUALITY AS A INTERVENING VARIABLE

by Hamilah Hamilah

Submission date: 10-May-2023 12:16PM (UTC+0700) Submission ID: 2089233085

File name: 220914_Ringkasan_Tesis_FN_Bahasa_Inggris.pdf (149.78K) Word count: 7560

Character count: 38158

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20 %

SIMILARITY INDEX

17 %

INTERNET SOURCES

15 %

PUBLICATIONS

0 %

STUDENT PAPERS

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CAUSALITY OF FRAUD DETECTION OF FINANCIAL STATEMENTS BY AUDITORS IN PUBLIC ACCOUNTING FIRM WITH AUDIT

QUALITY AS A INTERVENING VARIABLE

ORIGINALITY REPORT

PRIMARY SOURCES

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ijmmu.com

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Wahidahwati Wahidahwati, Nur Fadjrih Asyik.

"Determinants of Auditors Ability in Fraud

(19)

9 1 %

10 1 %

11 1 %

12 1 %

13 < 1 %

14 < 1 %

15 < 1 %

16 < 1 %

Detection", Cogent Business & Management, 2022

Publication

www.internationaljournalssrg.org

Internet Source

jurnal.una.ac.id

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www.atlantis-press.com

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auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment", Indonesia Accounting Journal, 2021

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(20)

17 < 1 %

18 < 1 %

19 < 1 %

20 < 1 %

21 < 1 %

22 < 1 %

23 < 1 %

24 < 1 %

William Rudy Soegiharto, Liana Rahardja, Kaswandi Zainal, Wenny Chandra Mandagie.

"Predictors of Audit Quality: An Empirical Model", International Journal of Digital Entrepreneurship and Business, 2020

Publication

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Agus Widodo Mardijuwono, Charis Subianto.

"Independence, professionalism, professional skepticism", Asian Journal of Accounting

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Pegawai", Majalah Ilmiah Bijak, 2020

Publication

icge.unespadang.ac.id

Internet Source

jurnal.stiepas.ac.id

Internet Source

(21)

25 < 1 %

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34 < 1 %

ocs.unud.ac.id

Internet Source

repository.wima.ac.id

Internet Source

ejournal.unsrat.ac.id

Internet Source

cabhp.asu.edu

Internet Source

www.e-jabt.org

Internet Source

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Internet Source

John V. Shebalin. "Dynamo action in

dissipative, forced, rotating MHD turbulence", Physics of Plasmas, 2016

Publication

Agus Bandiyono. "Audit Experience, Work Expense, and Professional Skepticism on

Auditor's Ability in Detecting Lack", ATESTASI : Jurnal Ilmiah Akuntansi, 2021

Publication

jurnal.stie-aas.ac.id

Internet Source

repository.stei.ac.id

Internet Source

(22)

35 < 1 %

36 < 1 %

37 < 1 %

38 < 1 %

39 < 1 %

40 < 1 %

41 < 1 %

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43 < 1 %

trijurnal.trisakti.ac.id

Internet Source

text-id.123dok.com

Internet Source

Bambang Leo Handoko*, Rindang Widuri, Tommy Andrian, Joseph Ivan Darmasaputra.

"Do Work Experience, Good Governance, and Independence Influence the Audit Quality?", International Journal of Innovative Technology and Exploring Engineering, 2019

Publication

Masduki Ahmad, Heni Rochimah.

"Contribution of Workload and Compensation to Teacher's Burnout", AL-ISHLAH: Jurnal

Pendidikan, 2021

Publication

ejournal.unhi.ac.id

Internet Source

ejournal.unib.ac.id

Internet Source

exsys.iocspublisher.org

Internet Source

repository.unusa.ac.id

Internet Source

Bambang Leo Handoko, Dessy Tandean. "An

Analysis of Fraud Hexagon in Detecting

(23)

44 < 1 %

45 < 1 %

46 < 1 %

47 < 1 %

Financial Statement Fraud (Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017 – 2019)", 2021 7th International Conference on E-Business and Applications, 2021

Publication

Kumba Digdowiseiso. "Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta", ATESTASI : Jurnal

Ilmiah Akuntansi, 2022

Publication

Li Wei, Ming Peng, Weixing Wu. "Financial

literacy and fraud detection——Evidence from China", International Review of Economics &

Finance, 2021

Publication

Mukhtaruddin Mukhtaruddin, Widya Zahra Chairunnisa, Patmawati Patmawati, Yulia Saftiana. "Financial distress, earning

management, financial statement fraud and audit quality as a moderating variable: listed companies on the Indonesia Stock Exchange", F1000Research, 2022

Publication

Pujiyanto Zaenudin, Aslam Mei Nur Widigdo.

"The Effect of Independence and Competence

on Performance of Employees with Integrity

as Moderation (Case Study on the Corruption

(24)

48 < 1 %

49 < 1 %

50 < 1 %

51 < 1 %

52 < 1 %

Eradication Commission in Indonesia)", European Journal of Business and

Management Research, 2022

Publication

ejournal.umm.ac.id

Internet Source

Aspihani Ahyat, Sri Rahayu, Susfa Yetti.

"FACTORS AFFECTING THE QUALITY OF

REGIONAL FINANCIAL SUPERVISION", Journal of Business Studies and Mangement Review, 2021

Publication

Desak Made Dwitya Sari Pebriyanti, Amrie Firmansyah, Suparna Wijaya, Ferry Irawan.

"The CEO’s foreign experience and the CEO’s share ownership: Does tax aggressiveness matter?", Journal of Governance and

Regulation, 2022

Publication

Leriza Desitama Anggraini. "Analysis of

Competence and Independence of Internal Auditor on Internal Audit Quality", Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020

Publication

Santy Setiawan, Barnabas Tridig S, Yuliana

Gunawan, Deta Sekar Sari. "The Effect of

Information Technology Audit on the Audit

Quality in Detecting Fraud Using the

(25)

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57 < 1 %

58 < 1 %

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Competence of the Auditor as a Moderation Variable", 2020 The 6th International

Conference on Industrial and Business Engineerin, 2020

Publication

aec.msu.edu

Internet Source

cesmaa.org

Internet Source

ejournal.upi.edu

Internet Source

ijournals.in

Internet Source

journal.unpas.ac.id

Internet Source

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Internet Source

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Internet Source

www.perfectcipher.com

Internet Source

Bambang Leo Handoko, Gladys Fanny

Natalya, Edwin Hendra. "Analysis of Factors

Impacting Fraudulent Financial Reporting

Based on Fraud Heptagon Model on

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63 < 1 %

Exclude quotes Off Exclude bibliography On

Exclude matches Off

Indonesian's State-Owned Enterprises", Proceedings of the 9th International

Conference on Management of e-Commerce and e-Government, 2022

Publication

Ni Wayan Rustiarini, I Kadek Listawan, Ni Putu Shinta Dewi. "Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration", Management and Sustainable Development Journal, 2021

Publication

Sungging Prabangkara, Fitriany Fitriany.

"Factors that affect dysfunctional audit behaviour: A study to understand external auditor’s role as the guardians of strong and justice organizations (Goal 16 sustainable development goals)", IOP Conference Series:

Earth and Environmental Science, 2021

Publication

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