Author

Zulfa Rosharlianti

3 papers indexed here

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Open access Sep 2026

Peningkatan Akuntabilitas Keuangan BUMDes melalui Pemanfaatan Teknologi Informasi dan Praktik Penatausahaan

BUMDes termasuk entitas yang rentan terhadap penyalahgunaan keuangan. Indonesian Corruption Watch (ICW) mencatat 77 kasus korupsi desa tahun 2024, yang mengindikasikan adanya kelemahan akuntabilitas keuangan pada entitas desa. Penelitian ini bertujuan menguji secara empiris bagaimana akuntabilitas keuangan dipengaruhi...

Asih Handayani, Zulfa Rosharlianti, Tsarina Zenabia · Journal of Management Accoun... · 0 citations

#software testing Open access Sep 2026

Pengaruh Kepemilikan Institusional, Komite Audit dan Dewan Komisaris Independen Terhadap Financial Performance

The focus of this study is to examine the factors comprising institutional ownership, independent board of commissioners, and audit committees in relation to the financial performance of property and real estate sector issuers listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. A quantitative approac...

Putri Nurhasanah, Zulfa Rosharlianti · Akuntansi dan Ekonomi Pajak:... · 0 citations

Open access Aug 2026

Pengaruh Financial Ditress, Kompleksitas Operasi Perusahaan dan Audit Tenure terhadap Audit Delay

This study aims to analyze the effects of Financial Distress, Company Operational Complexity, and Audit Tenure on Audit Delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Panel data regression analysis was employed as the research method. Samples were select...

Nurul Mustaqiin, Zulfa Rosharlianti · Pajak dan Manajemen Keuangan · 0 citations