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Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia
Arys Arya Anfield
; Deby Shintawulan Fransiska
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal au...
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Analisis Perbandingan Rasio Keuangan Sektor Besi Baja 2019-2021
Debby Shinta Wulan
; Novita Rahmawati
; Arys Arya Anfield
; Cholis Hidayanti
Jurnal Akuntan Publik
Vol 2
, No 1
(2024)
Indonesia's economy relies heavily on the steel industry, making it an important sector. This study was conducted with the aim of understanding the comparison of financial ratios. iron and steel sector in Indonesia in 2019 to 2021. This study utilizes secondary information derived from the annual financial statements of steel industry companies in Indonesia. The findings indicate an overall improvement in the financial performance of the steel sector in Indonesia in 2021 compared to 2019, as evi...
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