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Author

Trinandari Prasetya Nugrahanti

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2 papers indexed here

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Open access Oct 2026

The Influence of Fraud Star on Financial Report Fraud with Audit Quality as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021 – 2024)

Financial statement fraud can undermine the credibility of accounting information and harm stakeholders. This study aims to analyze the association between Fraud Star elements and financial statement fraud, with audit quality as a moderating variable. A quantitative approach was employed using secondary data from finan...

Chesylia Ayu Risma, Trinandari Prasetya Nugrahanti · 0 citations
Review Open access Sep 2026

The Role of ESG Reporting in Improving Financial Statement Transparency, Risk Mitigation, and Corporate Sustainability: A Systematic Literature Review

This study aims to analyze the role of Environmental, Social, and Governance (ESG) reporting in improving the transparency of financial statements and mitigating corporate risks. Using a qualitative systematic literature review approach based on 22 journal articles published in Google Scholar from 2021–2026, this study...

Abisetyo Arrozaq Wijaya, Trinandari Prasetya Nugrahanti · 0 citations

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