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Oct 2, 2023
Dinata, Ruri Octari, 2023, "KUALITAS AUDIT: SEBUAH META-ANALISIS DALAM REGULASI ROTASI AUDIT DI INDONESIA", https://doi.org/10.34820/FK2/9QAXAQ, Telkom University Dataverse, V1, UNF:6:W1aweio7cY8sBHOj5Wtlyg== [fileUNF]
Penelitian ini bertujuan untuk memberikan informasi terbaru terkait pengaruh rotasi audit terhadap kualitas audit atas ketidakkonsistenan yang terjadi dalam penelitian-penelitian terdahulu mengenai rotasi audit dan kualitas audit. Metode yang digunakan dalam penelitian ini adalah...
Oct 2, 2023
Dinata, Ruri Octari, 2023, "Pengaruh Financial Stability, Cash Flow Shenanigans, dan Political Connection Terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Whistleblowing System sebagai Variabel Kontrol", https://doi.org/10.34820/FK2/CZ1LEE, Telkom University Dataverse, V1, UNF:6:0C6nEcoHfo6BTGSMdkm//Q== [fileUNF]
Penelitian ini bertujuan untuk mengetahui tentang pengaruh variabel independen financial stability, cash flow shenanigans, political connection, dan whistleblowing system sebagai variabel kontrol terhadap pendeteksian kecuragan laporan keuangan baik secara simultan maupun parsial...
Oct 2, 2023
Dinata, Ruri Octari, 2023, "Determinan Penyalahgunaan Aset dalam Perspektif Fraud Hexagon di RSUD Jawa Barat", https://doi.org/10.34820/FK2/TWVKUJ, Telkom University Dataverse, V1, UNF:6:YVO062ctAp4kisIm1IGaSQ== [fileUNF]
The aim of this study is to gather empirical data regarding asset misappropriation motivated by fraud hexagons (pressure, opportunity, rationalization, capability, arrogance, and collusion) in West Java Hospital. Purposive sampling was utilized as the sampling technique for this...
Oct 2, 2023
Lestari, Tri Utami; Dinata, Ruri Octari, 2023, "Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era", https://doi.org/10.34820/FK2/FAAKEO, Telkom University Dataverse, V1
Manuscript type: Research paper. Research aims: This study aims to examine how the implementation of XBRL and fraud hexagon can effect on fraudulent financial statement. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among th...
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