I. Muda

Integrating national culture, internal control systems and transparency to prevent fraud: The moderating effect of e-procurement in the public sector

This study aims to analyze the influence of national culture, internal control systems, transparency, and e-procurement on fraud prevention in public procurement within the Regional Government of Riau Province, Indonesia. The study also examines the moderating role of e-procurement in strengthening the relationship bet...

Carbon Emission Disclosure: A Systematic Literature Review Of Theoretical Perspectives, Corporate Practices, And Future Research Directions

Carbon Emission Disclosure (CED) has emerged as a crucial element of corporate sustainability reporting because of rising stakeholder demands for environmental principles, openness and responsibility. Despite the rapid growth of CED research, existing studies remain fragmented across theoretical perspectives and empiri...

JURNAL ECONOMINA

Strengthening Audit Quality Through Independence And Suspicion: Do Audit Fees Matter

This study aims to analyze the influence of independence and professional suspicion on audit firm quality, with audit service imbalance serving as a moderating variable. A quantitative approach was employed, utilizing a survey method targeting auditors working at Public Accounting Firms (KAP) in Medan City. Data were c...