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Author

Fina Fitriyana

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Open access Aug 2026

Pengaruh Fee Audit, Audit Tenure, Dan Kompleksitas Perusahaan Terhadap Audit Report Lag

This study analyzes the effect of audit fees, audit tenure, and company complexity on audit report lag in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Audit report lag is the interval between a company's fiscal year-end date and the date its independent auditor's...

Hana Afifatu Daniyah, Fina Fitriyana · 0 citations
Open access Aug 2026

Examining Financial Statement Fraud Through The Lens Of The Fraud Hexagon Empirical Evidence Using M-Score And F-Score Models

This study aims to analyze the influence of factors within the Fraud Hexagon on financial statement fraud using two measurement approaches: the F-Score and the M-Score. The factors examined include leverage as a proxy for pressure, ineffective monitoring as a proxy for opportunity, total accruals to total assets as a p...

Napisah Napisah, Fina Fitriyana · 0 citations

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