Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting Jurnal Akuntansi
Bambang Leo Handoko
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN Bambang Leo Handoko; Mahdi Kusuma
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.989

Abstract

This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2015-2017. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method obtained 28 companies that are feasible so that the sample from the study amounted to 84 samples. Statistical tests were performed using SPSS ver 23.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.
THE EFFECT OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, RED FLAG, AND INTERNAL CONTROL SYSTEM ON FRAUD DETECTION Kenneth Gunawan; Muhammad Fauzan Riyanal; Bambang Leo Handoko
Journal of Applied Finance & Accounting Vol. 9 No. 2 (2022): Publish on December 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i2.8972

Abstract

Today more and more cases of fraud occur. In each of these cases, there is always an auditor's failure to detect fraud. It makes the fraud going on for a long time before being discovered. Based on this, we intend to research the factors influencing fraud detection. This study aims to determine the effect of auditor competence, professional skepticism, red flags, and internal control systems on fraud detection. The data collection technique in this study used primary data by distributing questionnaires to auditors working at the Public Accounting Firm (KAP) in the DKI Jakarta area using a purposive sampling method. The data analysis method uses a partial least square model using the SmartPLS 3.3 software. The results of this study indicate that auditor competence, red flag, and internal control system variables significantly affect fraud detection. In contrast, the professional skepticism variable has no significant effect on fraud detection.
Co-Authors Kenneth Gunawan Mahdi Kusuma Muhammad Fauzan Riyanal