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Armanto Witjaksono

Bina Nusantara University (BINUS) - Faculty of Economics

Faculty Member

Jakarta Barat 11480

Indonesia

SCHOLARLY PAPERS

16

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Top 46,835

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Scholarly Papers (16)

1.

The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value

EAJ (Economic and Accounting Journal) Vol. 4, No. 1, Jan 2021, ISSN 2615-7888
Number of pages: 11 Posted: 30 Apr 2021
Ratna Sari and Armanto Witjaksono
Information Systems Department, School of Information Systems, Bina Nusantara University, Jakarta 11480, Indonesia and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 997 (57,604)

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enterprise risk management; firm size; profitability; leverage, firm value

The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor's Ability to Detect Fraud

Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
Number of pages: 6 Posted: 14 Nov 2021
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 187 (403,854)

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Proffesional Skepticism, Independence, Auditor

The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor's Ability to Detect Fraud

Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
Number of pages: 5 Posted: 10 Nov 2021
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 49 (1,095,444)

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Proffesional Skepticism, Independence, Auditor

3.

Effects of Earning Manipulation, Strength of Financial Position and Financial Distress on Firm Value (Case of Listed Manufacturing Firms in Indonesia)

International Journal of Innovation, Creativity and Change, Volume 12, Issue 8, 2020
Number of pages: 13 Posted: 30 Apr 2021
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 235 (331,797)

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Beneish M-Score, Piotroski F-Score, Altmann Z-score, Firm Value

4.

DETECTING FINANCIAL STATEMENT FRAUD IN STATE-OWNED ENTERPRISES: AN INTEGRATED ANALYSIS OF THE FRAUD HEXAGON AND BENEISH M-SCORE MODE

Number of pages: 39 Posted: 16 Jun 2025
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 204 (386,064)

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Beneish M-Score Model, Corporate Governance, Fraud Hexagon, Financial Statement Fraud, State-Owned Enterprises

5.

Unmasking Financial Deception: Unraveling the Fraud Hexagon’s Influence on Detecting Financial Statement Fraud in Indonesian Public Companies

Journal of Applied Finance and Accounting, 10(1), June 2023, 47-56
Number of pages: 10 Posted: 11 Jul 2023
Theresia Wijaya and Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 188 (405,402)

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Corporate Governance, Fraud Hexagon, Fraud Red Flag, Fraudulent Financial Reporting, Indonesian Public Company

6.

The Role of Information Technology in the Practice of Forensic Investigation Analysis for Fraud Disclosure in Indonesia

Number of pages: 6 Posted: 09 May 2024
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 151 (497,070)

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Fraud, Fraud Disclosure, Fraud Investigation, Forensic, Information Technology,

7.

Understanding The Interplay of Firm Size, Audit Fees, and Audit Firm Size in Shaping Financial Report Quality: Empirical Evidence from Asean Countries

Number of pages: 11 Posted: 09 Jul 2024
Armanto Witjaksono and Andrea Leidessya
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University
Downloads 134 (561,789)

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ASEAN, Audit Fees, Audit Firm Size, Financial Report Quality, Firm Size

8.

Future Auditing: Machine Learning's Impact On Audit Capacity Stress - Young Auditors' Perceptions Using UTAUT

Edelweiss Applied Science and Technology, volume 8, issue 6, 2024 [10.55214/25768484.v8i6.2967]
Number of pages: 20 Posted: 21 Jan 2025
Armanto Witjaksono, Eugenia Carisa and Evelyn Nadia Tedjosugondo
Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 118 (604,538)

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Audit capacity stress, Auditor perception, Future auditing, Machine learning, UTAUT model

9.

The Effect of Time Budget Pressure, Task Complexity and Professional Commitments on Reducing Audit Quality (RAQ) in Public Accountant Offices

Proceedings of the 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, Florida, USA, June 12-14, 2022
Number of pages: 9 Posted: 03 Jul 2023
Mediana Mutia Alfi and Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 112 (635,507)

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Reduced Audit Quality, Time Budget Pressure, Task Complexity, Professional Commitment

10.

Analysis of the Effect of Third Party Funds, Capital Adequacy Ratio, Non Performing Financing, Operational Expenses and Operational Income (BOPO) on the Profitability of Sharia Banks (Evidence from Indonesia)

Advances in Social Science, Education and Humanities Research, Volume 585, 2020 (Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020))
Number of pages: 7 Posted: 31 Jan 2022
Armanto Witjaksono and Junadhitya KP Natakusumah
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS)
Downloads 110 (640,165)

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Third Party Funds, Capital Adequacy Ration, Operational Income

11.

The Effect of Professional Identity, Personal Cost and Seriousness of Violation of the Intention to Do Whistleblowing

Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
Number of pages: 7 Posted: 29 Dec 2021
Armanto Witjaksono and Ratna Laras Wiganitingyas
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS)
Downloads 72 (867,774)

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Professional Identity, Personal Cost, Whistleblowing

12.

What Constitutes Young Auditor Performance

Jurnal Ekonomi dan Manajemen Teknologi, 6(2), 2022, 390-398
Number of pages: 9 Posted: 18 Aug 2022
Armanto Witjaksono
Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 49 (1,074,648)

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Auditor, Education; Experience; Performance; Professionalism

13.

Test Quality of Variance and Tabulation : Case Study from Indonesia

International Journal of Scientific Research in Science and Technology (IJSRT) 2018 IJSRST | Volume 4 | Issue 8 |
Number of pages: 7 Posted: 03 May 2021
Ahmad Subagyo and Armanto Witjaksono
affiliation not provided to SSRN and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 42 (1,157,785)

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14.

Impact of Some Overseas Monetary Variables on Indonesia: Svar Approach

ECONOMICS, Vol. 5, No. 2, 2017 ISSN 2303-2005
Number of pages: 7 Posted: 03 May 2021
Ahmad Subagyo and Armanto Witjaksono
affiliation not provided to SSRN and Bina Nusantara University (BINUS) - Faculty of Economics
Downloads 27 (1,359,097)

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15.

Exploring Electronic System Modernization and Digital Literacy Ability: Comparative Literature Review

Journal of Theoretical and Applied Information Technology
Posted: 10 Jun 2024
Bina Nusantara University (BINUS) - Faculty of Economics, Independent, Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics, Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS) - Faculty of Economics

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Digital Transformation, Media Literacy, Educational Innovation, Digital Literacy, Modern Electronic System

16.

Impact of Some Overseas Monetary Variables on Indonesia: Svar Approach

1. Christiano L., M. Eichenbaum, and C. Evans, 1999, ‘Monetary policy shocks: What have we learned and to what end?’, in J. Taylor and M. Woodford (eds.), Handbook of Macroeconomics, Volume 1A, Elsevier Science: Amsterdam. 2. Clarida R., 2001, ‘The empirics of monetary policy rules in open econom
Posted: 10 Jun 2024
Armanto Witjaksono and Ahmad Subagyo
Bina Nusantara University (BINUS) - Faculty of Economics and Bina Nusantara University (BINUS) - Faculty of Economics

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Monetary variable, FFF, WP, BI Rate