Article Per Year (5 Year)
p-Index From 2019 - 2024
1.456
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Arief Himmawan Dwi Nugroho
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Pengaruh pengendalian internal terhadap pencegahan fraud dengan intervening good corporate governance Agus Budi Hartono; Arief Himmawan Dwi Nugroho
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.618 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1302

Abstract

The more fraud committed by a company, whether owned by the government or private, encourages further research on the internal control system to prevent fraud. This study aims to determine and analyze the effect of internal control and good corporate governance on fraud prevention. This study uses data collection techniques by distributing questionnaires to BPR in the Semarang City with a total of 110 respondents. The this study uses data analysis techniques using multiple linear regression analysis techniques. The results of this study are internal control and good corporate governance have a significant effect on fraud prevention, and internal control has a significant effect on good corporate governance.
Pengaruh Fraud Diamond Terhadap Penyimpangan Akuntansi Salsabiila Zaeninaa; Arief Himmawan Dwi Nugroho
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.492 KB) | DOI: 10.32670/fairvalue.v4i7.1311

Abstract

This study aims to determine the relationship between pressure, opportunity, rationalization and capability on accounting irregularities. This study uses the panel data method and sampling technique with purposive sampling method using manufacturing companies in the basic and chemical sectors in the 2017-2019 period. The results obtained from this study are the influence of financial targets on accounting irregularities and the absence of the influence of financial stability, nature of industry opportunity, rationalization of accounting irregularities
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Aprih Santoso Ardiani Ika Sulistyawati Bambang Sutedjo Gusmao, Cristino Handariyatul Mustagfiroh Illyasa, Nizar Putra, Harmanda Berima Salsabiila Zaeninaa Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Wanadica Putri, Rizky Asmarani