I Putu Budi Anggiriawan

Code of Ethics and Audit Quality: The Role of Fraud Detection Capability as a Mediating Variable

I Putu Budi Anggiriawan & I Gst. B. Ngr. P. Putra · South Asian Journal of Social Studies and Economics · 2025

This research investigates how adherence to professional ethical standards shapes audit quality and examines whether auditors’ fraud detection capability functions as an intervening mechanism in this relationship. A quantitative approach was employed, using a structured questionn...

Open access Research Article 10.9734/sajsse/2025/v22i111201

Sustainable Hospitality in Bali: Synergy of Good Corporate Governance, Internal Control System, and Quadruple Bottom Line

I Gst. B. Ngr. P. Putra & I Putu Budi Anggiriawan · South Asian Journal of Social Studies and Economics · 2025

The urgency of this research is that the hotel industry in Bali is experiencing rapid growth which has an impact on environmental quality degradation, thus requiring a sustainable management strategy. A sustainability approach based on relevant local values is needed, so that the...

Open access Research Article 10.9734/sajsse/2025/v22i111202