Journal of Accounting and Auditing
type: channel
description: Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time. For more information, submissions, or inquiries, please visit our website or contact us. Journal Title : Journal of Accounting and Auditing Initials : JAA Frequency : October, January, April, July E-ISSN : 3090-2401 Chief Editor : Dr. Yusuf Faisal DOI Prefix : 10.65440 Publisher : Yayasan Az Zukhruf Cendikia WhatsApp : +62 856 11 17124 Accreditation : Non Sinta INDEXED :
publisher: Yayasan Az Zukhruf Cendikia
language: en
publication name: Journal of Accounting and Auditing
issn: 3090-2401
items: The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable
items: Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024)
items: The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance
items: The Effect of Cash Holding, Leverage, and Company Size on Profit Quality
items: The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value
items: The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value
items: The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance
items: The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period
items: The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable
items: The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure
items: The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets
items: Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe
items: The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024
items: The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism
items: The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection
items: Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
items: The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
items: The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable
items: The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour
items: The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality
items: The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable
items: The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable
items: Overview Of Fraudulent Behaviour At PT. Advantage SCM
items: The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable
items: The Influence Of The Dimensions Of Justice, And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation
items: The Effect of Local Revenue and General Allocation Fund on Capital Expenditure
items: The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement
items: The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable
items: The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable
items: The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor

The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable
type: item
description: Purpose – This study aims to obtain empirical evidence about the effect of leadership style and independence on auditor performance with professionalism as a moderating variable. Design/methodology/approach – This study uses a quantitative method of primary data research. This research was conducted using a questionnaire distributed to auditors of public accounting firms (PAF) and accounting students who took audit courses, namely 40 questionnaires distributed via email and social media. Each questionnaire distributed contained 42 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that leadership style has an affect and is not significant on auditor’s performance, independence has a significant effect on auditor’s performance, professionalism has a significant does not moderate the relationship between leadership style and auditor’s performance, professionalism can moderate the between independence and auditor’s performance. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. The implications of these findings suggest that organizations need to focus on developing a supportive leadership style and creating an environment that facilitates auditor independence. Future research is advised not to use the variable professionalism as a mediator and explore other factors that might affect this relationship, in order to gain a more comprehensive understanding of the dynamics of auditor performance.
subject: Articles
  topic: section
subject: leadership style
  topic: keywords
subject: Independence
  topic: keywords
subject: Auditor Performance
  topic: keywords
subject: professionalism
  topic: keywords
creator: Siti Fauzi Nurhayati
creator: Mia Sipa Sopiatur Rohmah
creator: Khoirun Nuranisa Safitri
rights: Copyright (c) 2026 Siti Fauzi Nurhayati, Mia Sipa Sopiatur Rohmah, Khoirun Nuranisa Safitri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 73
ending page: 84
doi: 10.65440/jaa.v2i2.110

Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024)
type: item
description: Purpose – This study aims to determine the effect of profitability, liquidity, firm size, and managerial ownership on firm value. Design/methodology/approach – This study uses quantitative data, the sample in this study is 15 companies in the property and real estate sector the are listed on the Indonesia Stock Exchange in the period 2017-2024. The analytical technique used to test the hypotheses was multiple regression analysis using Eviews 9 software. Findings – The results of this study show that the profitability variable has a positive and statistically significant effect on firm value, the liquidity variable has a negative and statistically insignificant effect on firm value, the firm size variabel has a negative and statistically significant effect on firm value, and the managerial ownership variabel has a positive and significant effect on firm value. Research limitations/implications – This study discusses firm value and other factors such as profitability, liquidity, firm size, and managerial ownership, focusing on companies in the property and real estate. This study uses Price to Book Value (PBV) as a measure of firm value.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Cindy Effendy
creator: Nunung Aini Rahmah
creator: Indi Widianingsih
rights: Copyright (c) 2026 Cindy Effendy, Nunung Aini Rahmah, Indi Widianingsih (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 85
ending page: 96
doi: 10.65440/jaa.v2i2.139

The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance
type: item
description: Purpose – This study aims to obtain empirical evidence on the The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 127 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample is 70 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The total number of observations in this study is 210. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the Green Intellectual Capital variable has a negative and significant effect on financial performance. The cash holding variable has a negative and significant effect on financial performance. The foreign ownership variable has a positive and significant effect on financial performance. Research limitations/implications – This study aims to provide information regarding the financial performance of companies in the financial sector and can be useful for decision-making as well as serve as a reference for further research.
subject: Articles
  topic: section
subject: Green Intellectual Disclosure
  topic: keywords
subject: Cash Holding
  topic: keywords
subject: Foreign Ownership
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Avilya Baysta Bheda Wea
creator: Sisilia Rachel Ari Putri
rights: Copyright (c) 2026 Avilya Baysta Bheda Wea, Sisilia Rachel Ari Putri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 113
ending page: 128
doi: 10.65440/jaa.v2i2.149

The Effect of Cash Holding, Leverage, and Company Size on Profit Quality
type: item
description: Objective – This study aims to obtain empirical evidence on the Influence of Cash Holding, Leverage, and Company Size on Profit Quality. Design/methodology/approach – This study uses a quantitative approach with panel data. The research sample consisted of 42 companies in the technology and industrial sectors listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total of 126 observations (42 companies during the three-year observation period). Data analysis was carried out using panel data regression with a Random Effect Model (REM) approach using EViews 9. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. However, the findings of this study are expected to be a consideration for investors and management in assessing the quality of company profits, especially in the technology and industrial sectors which have high levels of volatility. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: Cash Holding
  topic: keywords
subject: Leverage
  topic: keywords
subject: Company Size
  topic: keywords
subject: Quality Profit
  topic: keywords
creator: Adissya Hawalia Husni
creator: Elprina Sarah Azahra
rights: Copyright (c) 2026 Adissya Hawalia Husni, Elprina Sarah Azahra (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 192
ending page: 204
doi: 10.65440/jaa.v2i2.160

The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value
type: item
description: Purpose – This is study aims to test and analyze the relationship between the influence of Information Asymmetry, Firm Size, Financial Distress and Capital Structure on Firm Value Design/methodology/approach – This study uses a quantitative research approach with secondary data. The sample consists of 57 companies in the primary consumer goods sector (consumer non-cyclical) listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that information asymmetry affects firm value, firm size variables affect firm value, financial distressand variables affect firm value and capital structure variables do not affect firm value. Research limitations/implications – This is study was conducted only on the primary consumer goods sector (consumer non-cyclical) during the period 2022-2024. The findings provide instights based on secondary data obtained from company annual report and are expected to be useful for company management, investors, capitas market regulator. And future researchers in understanding the factors that affect firm value. JEL : G30,G32,G82
subject: Articles
  topic: section
subject: Information Asymmetry
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Pratiwi Liberti
creator: Sisi Wardani
rights: Copyright (c) 2026 Pratiwi Liberti, Sisi Wardani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 176
ending page: 191
doi: 10.65440/jaa.v2i2.163

The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value Design/methodology/approach – This study uses quantitative data, and the sample size is quantitative. The sample comprises 79 companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange between 2022 and 2024. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that capital expenditure has no effect on firm value, growth opportunities have no effect on firm value, investment opportunities have an effect on firm value, and dividend policy has no negative impact on firm value. Research limitations/implications – The data used is secondary data obtained from company annual reports, but there are several companies that do not publish annual reports. The dividend per share figures for 2024 are listed in the 2025 annual report, which has not yet been published. This study has limitations in terms of sample size; out of a total of 177 companies, only 79 companies met the sample criteria. JEL : G31, G32, G35
subject: Articles
  topic: section
subject: Capital Expenditure
  topic: keywords
subject: Growth Opportunity
  topic: keywords
subject: Investement Opportunity Set
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Pradhika Karina Putri
creator: Shella Segara
rights: Copyright (c) 2024 Pradhika Karina Putri, Shella Segara (Author)
date: 2025-10-30
publication date: 2025-10-30
starting page: 59
ending page: 72
doi: 10.65440/jaa.v1i1.159

The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance
type: item
description: Purpose – This research aims to obtain empirical evidence about the influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Corporate Zakat, and Intellectual Capital on Financial Performance. Design/methodology/approach – This study uses a quantitative method with a secondary data obtained from financial reports and annual reports of Islamic commercial banks (ICBs) in Indonesia during the period 2022-2024. Data analysis was performed using EViews Version 9 software. Findings – The study identifies that Islamic Corporate Social Responsibility (ICSR) and Intellectual Capital show positive and significant, results Islamic Corporate Governance (ICG) has a positive but insignificant effect, in contrast to Corporate Zakat, which shows an insignificant effect with negative results of Financial performance. Research limitations/Implications – This study discusses the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), corporate Zakat, and Intellectual Capital on the financial performance of Islamic Commercial Banks (ICBs) in the period 2022-2024. The implications of this study are limited to Islamic Commercial banks in 2022-2024, so it is necessary to use a broader sample in the Islamic banking sector and add other variables to be able to describe more comprehensive factors that influence the financial performance of Islamic banking. JEL : G21, G34, M14, Z12, O34.
subject: Articles
  topic: section
subject: Islamic Corporate Governance
  topic: keywords
subject: Islamic Corporate Social Responsibility
  topic: keywords
subject: Corporate Zakat
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Aminatuzzuhriyeh Aminatuzzuhriyeh
creator: Millatina Hanifah
rights: Copyright (c) 2026 Aminatuzzuhriyeh Aminatuzzuhriyeh, Millatina Hanifah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 129
ending page: 147
doi: 10.65440/jaa.v2i2.164

The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period
type: item
description: Abstract Purpose – This study aims to obtain empirical evidence on the effect of environmental performance and CEO gender on carbon emission disclosure. Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 66 companies in the basic materials sector listed on the Indonesia Stock Exchange from 2022 - 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software. Findings –The results of this study indicate that the environmental performance variable has a positive and is statistically insignificant effect on carbon emissions disclosure. The CEO gender variable has a positive and is statistically insignificant effect on carbon emissions disclosure. These findings suggest that improving environmental performance and CEO gender differences are not sufficient to significantly encourage carbon emission conservation practices, which are largely voluntary in Indonesia. Research limitations/implications – his study aims to provide practical empowerment for regulators such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), highlighting the need for more standardized and mandatory carbon emission regulations, particularly for environmentally sensitive sectors. It also provides information on carbon emission distribution that can be useful in decision-making and serve as a reference for further research. JEL : Q56, M14, and G34
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: CEO Gender
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
creator: Nadia Saputri
creator: Mella A Listia
rights: Copyright (c) 2026 Nadia Saputri, Mella A Listia (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 205
ending page: 215
doi: 10.65440/jaa.v2i2.162

The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable
type: item
description: Objective – This study aims to examine the effect of Foreign Liability, Interest Coverage Ratio, and Growth Opportunity on hedging decisions, with Leverage as a moderating variable. Design/methodology/approach – This study employs a quantitative approach using logistic regression analysis. The sample consists of 44 non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Findings – The results show that Foreign Liability has a negative and statistically significant effect on hedging decisions, indicating that companies with higher foreign currency liabilities tend to reduce their hedging activities. This finding contrasts with the initial hypothesis that predicted a positive relationship and represents a unique empirical result. The Interest Coverage Ratio has a negative but insignificant effect, while Growth Opportunity has a positive and significant effect on hedging decisions. Furthermore, Leverage significantly strengthens the relationship between Foreign Liability and hedging decisions but does not moderate the effects of Interest Coverage Ratio and Growth Opportunity. Originality/value – This study contributes to the hedging and risk management literature by providing empirical evidence from the non-primary consumer goods sector in Indonesia during the most recent period and highlighting the contrasting role of Foreign Liability in hedging decisions. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: foreign liability
  topic: keywords
subject: interest coverage ratio
  topic: keywords
subject: growth opportunity
  topic: keywords
subject: leverage
  topic: keywords
subject: hedging decisions
  topic: keywords
creator: Halimah Miranty Prassida
creator: Tiara Syaharani
rights: Copyright (c) 2026 Halimah Miranty Prassida, Tiara Syaharani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 161
ending page: 175
doi: 10.65440/jaa.v2i2.158

The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of board gender diversity and independent commissioners on environmental, social, and governance disclosure with board size as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2022-2024 as many as 48 companies. The analysis technique used to test the hypothesis is multiple regression analysis using the Eviews 9 software. Findings – The results of this study found that board gender diversity had a positive and statistically significant effect on environmental, social, and governance disclosure, while independent commissioners had a positive and statistically insignificant effect on environmental, social, and governance disclosure, and board size had a positive and statistically significant effect on environmental, social, and governance disclosure. Research limitations/implications – This study is limited to the 2022-2024 observation period and uses only three independent variables, so it does not include other factors such as profitability and company size. The practical implication is that management needs to optimize the board structure and oversight functions to support sustainability strategies and long-term value creation. JEL : G34, M14, J16, Q56
subject: Articles
  topic: section
subject: Board Gender Diversity
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Board Size
  topic: keywords
subject: Environmental, Social, and Governance Disclosure
  topic: keywords
creator: Raika Dwi Rahayu
creator: Raldyaz Prayogi
rights: Copyright (c) 2026 Raika Dwi Rahayu, Raldyaz Prayogi (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 148
ending page: 160
doi: 10.65440/jaa.v2i2.154

The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of Islamicity Performance Index (proxied by profit sharing ratio), intellectual capital, operational efficiency ratio, and non-performing financing on return on assets. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 14 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The sample is 11 Sharia Commercial Banks listed on the Financial Services Authority in Indonesia between 2022 and 2024. The total number of observations in this study is 33. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profit-sharing ratio variable has a negative and significant effect on return on assets. The intellectual capital has a negative and insignificant effect on return on assets. The operational efficiency ratio has a negative and insignificant effect on return on assets. The non-performing financing has a negative and significant effect on return on assets. Research limitations/implications – This study was conducted only on Sharia Commercial Banks in Indonesia during the period 2022-2024. The findings provide insights based on secondary data obtained from the banks’ annual financial statements and are expected to be useful for management, regulators, and future researchers in understanding factors affecting profitability in Sharia banking. JEL: M41, G21, G32
subject: Articles
  topic: section
subject: Islamicity Performance Index
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Operational Efficiency Ratio
  topic: keywords
subject: Non-Performing Financing
  topic: keywords
subject: Return on Asset
  topic: keywords
creator: Aulia Nurriski
creator: Putri Rizkiyah
rights: Copyright (c) 2026 Aulia Nurriski, Putri Rizkiyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 97
ending page: 112
doi: 10.65440/jaa.v2i2.145

Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Audit Committe
  topic: keywords
subject: Audit Delay
  topic: keywords
creator: Nabila Fary Adiyana
creator: R Taufik Hidayat
creator: Keri Boru Hotang
rights: Copyright (c) 2025 Nabila Fary Adiyana, R Taufik Hidayat, Keri Boru Hotang (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 1
ending page: 16
doi: 10.65440/y58jfn81

The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024
type: item
description: Purpose – This study aims to obtain empirical evidence on the influence of liquidity, asset management, sales growth, and good corporate governance on company value. Design/methodology/approach –This study uses a quantitative research design. The sample consists of six automotive and component companies listed on the Indonesia Stock Exchange from 2017 to 2024. The analysis technique used to test the hypotheses is multiple regression analysis using SEM-Smart PLS. Findings – The results of this study found that Asset Management has a positive effect on Firm Value, as does Good Corporate Governance. Meanwhile, Sales Growth has a negative effect on Firm Value, and Liquidity has no effect on Firm Value. Research limitations/implications – The research discussrs Company Financial Liquidity, Asset Management, Sales Growth, and Good Corporate Governance wich focuses on automotive and componens sub sektor. This research uses an annual report periode 2017-2024.
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Asset Management
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
creator: Theresia Aulia Pasaribu
creator: Ramses Pakpahan
rights: Copyright (c) 2025 Theresia Aulia Pasaribu, Ramses Pakpahan (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 32
ending page: 47
doi: 10.65440/jaa.v2i1.141

The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism
type: item
description: Objective - This study aims to obtain empirical evidence on the influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism. Design/methodology/approach – The quantitative research method uses secondary data. The population in this study is Property & Real Estate companies that publish annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2019-2023. Through a purposive sampling method, panel data of 110 observations was obtained. The analytical technique used to test the hypotheses was multiple linear regression analysis using Eviews 9 software. Findings – The results of this study found that Debt Covenants and Managerial Ownership have a positive but statistically insignificant effect on Accounting Conservatism. Political Costs and Litigation Risk have a positive and significant effect on Accounting Conservatism. Research limitations/implications – This study was conducted only on companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange during the period 2019–2023, This research only used sources from the companies’ financial statements and sustainability reports.
subject: Articles
  topic: section
subject: Debt Covenants
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Political Costs
  topic: keywords
subject: Llitigation risk
  topic: keywords
creator: Steviana Roosma
creator: Eliana Eliana
creator: Dhaniel Hutagalung
rights: Copyright (c) 2025 Steviana Roosma, Eliana Eliana, Dhaniel Hutagalung (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 17
ending page: 31
doi: 10.65440/jaa.v2i1.140

The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection
type: item
description: Purpose – This study aims to analyze the effect of professional skepticism, auditor experience, and the application of ethical rules on the auditor’s ability to detect fraud. This study also aims to obtain empirical evidence regarding how these three factors can affect can effect the effetiveness of fraud detection. With a focus on auditors at Public Accounting Firms (KAP) in the Jakarta and Bekasi areas, this study is expected to provide useful insightsto improve audit quality and reduce the risk of fraud in financial statements. Design/methodology/approach – This study uses a qualitative method with a survey design. Data were collected through a 4-point Likert scale-based questionnaire distributed to internal and external auditors at the Public Accounting Firm (KAP) in the Jakarta and Bekasi areas. The research sample was taken using snowball sampling technique, with a total 105 respondens. Data analysis wa conducted using the Partial Least Square (PLS) method to test the relationship between professional skepticsm, auditor experience, application of etichal rules, and fraud detection. Findings – This study found that professional skepticsm, auditor experience, and the application of ethical rules have a significant positive effect on fraud detection. Auditors who are critical, experienced, and adhere to ethical rules show better ability to detect patterns of fraud. These three factors together improve audit quality and reability in detecting fraud . Research limitations/implications – This study was limited to auditor respondens in Bekasi and Jakarta using a questionnaire method, and focused on three main variables without considering others factors such as time pressure. The cross-sectional design also limits the analysis of changes over time. However, the results of this study provide important insights into the role of professional skepticsm, auditor experience, and the application of ethical rules in fraud detection, which can be utulized to improve audit pra…
subject: Articles
  topic: section
subject: Professional Skepticism
  topic: keywords
subject: Auditor Experience
  topic: keywords
subject: Application of Etichal Standards
  topic: keywords
subject: Fraud Detection
  topic: keywords
creator: Rivaldo Martua
creator: Rifkiansyah Al Hafidz
creator: Grace Angelica
rights: Copyright (c) 2025 Rivaldo Martua, Rifkiansyah Al Hafidz, Grace Angelica (Author)
date: 2025-12-09
publication date: 2025-12-09
starting page: 48
ending page: 58
doi: 10.65440/jaa.v2i1.95

Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
type: item
description: Purpose – The study exploress the influence of religiosity and competence on accounting fraud, with pressure as a moderating variable within the government sectors. This research emphasizes religiosity and competence in preventing accounting fraud Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to 53 employees Communication and Information and the Department of Education, the study employs SmartPLS and Moderated Regression Analysis Findings – Unexpectedly The results of this study reveal that religiosity has a positively and significanty influence on accounting fraud, while competence shows a negative but insignificant effect. Pressure does not significantly moderate these relationships. These results suggest a need to reevaluate how religiosity is internalized and practiced in workplace ethics Research limitations/implications – This research has several limitations. All variables used, namely religiosity and competence as independent variables, accounting fraud as the dependent variable, and pressure as a moderating variable are based on measurements via questionnaires. Thus, the data obtained only reflects the respondents' perceptions. it is recommended that they conduct further studies, considering the limitations that exist in this research. Moderating variables should be considered as independent variables, so that researchers can make more meaningful contributions to academic literature and base the development of more ethical business practices. Apart from that, the selection of different and more specific research objects, along with the involvement of a more diverse range of respondents, is also highly recommended.
subject: Articles
  topic: section
subject: Religiosity
  topic: keywords
subject: Competence
  topic: keywords
subject: Pressure
  topic: keywords
subject: Accounting Fraud
  topic: keywords
creator: Siti Nur Aisyah
creator: Khairina Elfhana
rights: Copyright (c) 2025 Siti Nur Aisyah, Khairina Elfhana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 91
ending page: 104
doi: 10.65440/55153352

The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
type: item
description: Purpose - This study aims to obtain empirical evidence about the effect of Auitor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable. Design/methodology/approach - The esearch uses a type of quantitative research. This research was conducted using a questionnaire that sent an email to a public accounting firm to be filled in by auditors who work in public accounting firms registered with the Ministry of Finance, namely 448 Public Accounting Firms (KAP). From the distribution of these questionnaires, 119 Public Accounting Firms (KAP) located on the island of Java were willing to provide answers. Of the 50 Public Accounting Firms, 30 auditors filled out the questionnaire with the provisions of 1 questionnaire given with 30 questions. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Auditor Competence has a positive and statistically significant effect on audit judgment, and Independence has a positive but statistically insignificant effect on audit judgment, As for other findings, audit fees weaken the relationship between Auditor Competence and audit judgment, and audit fees strengthen the relationship between Independence and audit judgment. Research limitations/implications - This study focuses on the factors that influence audit judgment. This study adds audit fees as a moderating variable and to the best of the author's knowledge, the author believes that this study presents the latest evidence of audit fees as a moderating variable focused on auditors who work in public accounting firms registered with the Ministry of Finance. Keywords : Audit Competence, Independence, Audit Judgment, Audit Fee
subject: Articles
  topic: section
subject: Audit Competence
  topic: keywords
subject: Independence
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Audit Fee
  topic: keywords
creator: Novita Wulandari
creator: Radina Amalia
rights: Copyright (c) 2025 Novita Wulandari, Radina Amalia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 153
ending page: 164
doi: 10.65440/a0gx5k55

The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable
type: item
description: Purpose – This study aims to obtain empirical evidence about the effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable. Design/Methodology/Approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to both internal and external auditors who work at the Public Accounting Firm (KAP) and regional companies on the island of Java. A total of 30 questionnaires were distributed via e-mail and whatsapp, each questionnaire distributed contained 30 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents were obtained who had provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that Obedience Pressure has a positive and statistically insignificant effect on Audit Judgment and Auditor Competence has a positive and statistically significant effect on Audit Judgment. The other findings are that Task Complexity does not strengthen the relationship between Obedience Pressure on Audit Judgment and Task Complexity does not strengthen the relationship between Auditor Competence on Audit Judgment. Research Limitations/Implications – This study focuses on Audit Judgment and the factors that influence it. This study adds Task Complexity as a moderating variable. Where the authors believe this research is a study that presents the latest evidence of Task Complexity as a moderating variable that focuses on internal and external auditors who work at Public Accounting Firms (KAP) and companies located in the Java island area. Researchers add the task complexity variable as a moderating variable because, they want to know whether the complexity of this task can strengthen the relationship between compliance pressure and auditor competence on audit judgment or even not affect the relationship between the two variables.
subject: Articles
  topic: section
subject: Obedience Pressure
  topic: keywords
subject: Auditor Competence
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Task Complexity
  topic: keywords
creator: Pebriyanti Palentina Sitorus
creator: Bartolomeus Millenius Pele Lumban Batu
rights: Copyright (c) 2025 Pebriyanti Palentina Sitorus, Bartolomeus Millenius Pele Lumban Batu (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 105
ending page: 119
doi: 10.65440/nh47vh43

The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour
type: item
description: Purpose – This study aims to examine how religiosity, rule compilance and machiavellian nature affect fraudulent behaviour. Design/methology/approach – This study use quatitative research methods, using primary data collected from population of 110 education institusions for teachers and education personnel. Data analysis was conducted using Partial Least Square (PLS) software SEM adaptation 3.0. Fidings – This comes about discover that religiosity does not essentially influence cheating behaviour and is within the same heading as the theory which implies it is in understanding with the theory, rule recognition does not altogether influence fraudulent behaviour and is within the same direction as the theory which suggests it is in undertanding with the hypothesis, whereas unscrupulous nature essentially influences fraudulent behaviour and in within the same course as the theory which implies it is in understanding with the hypothesisi. Research limitation/implication – This study discusses cheating behavior and the factors that influence it in the Merry Riana Group company. This research is centered on cheating behavior, where this research may be a study that examines the relationship between religiosity, rule observance and machiavellian traits in carrying out consent performances, immoral characteristics of cheating behavior
subject: Articles
  topic: section
subject: Religiosity
  topic: keywords
subject: Rule Compilance
  topic: keywords
subject: Machiavellian Nature
  topic: keywords
subject: Fraudulent Behaviour
  topic: keywords
creator: Avilya Baysta Bheda Wea
creator: Sisilia Rachel Ari Putri
rights: Copyright (c) 2025 Avilya Baysta Bheda Wea Avilyaavilya, Sisilia Rachel Ari Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 217
ending page: 230
doi: 10.65440/jaa.v1i4.102

The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality
type: item
description: Purpose – This study aims to obtain emprical evidence about the influence of time pressure, accountability and due profesional care on audit quality Design/methodology/approach – This study uses a quantitive research method, using primary data collected from the population of 85 college students majoring in accounting at Bekasi City University. Data analysis was carried out using Patrial Leas Square (PLS) software with moderated Regression Analysis. Findings – This results of this study found that time pressure has a negative and significant effect on audit quality, accountability has a positive and significant effect on audit quality and due profesional care has a positive and significant effect on audit quality. Research limitations/implications/implications – This research can be an input for auditors and public accounting firm in improving audit quality. This research should also discuss audiotrs ethics. Because ethics is a crucial aspect in maintaining the quality of audits and the integrity of the auditor person
subject: Articles
  topic: section
subject: Time Pressure
  topic: keywords
subject: Accountability
  topic: keywords
subject: Due Profesional Care
  topic: keywords
subject: Audit Quality
  topic: keywords
creator: Pradhika Karina Putri
creator: Rizki Amalia Nurvianti
rights: Copyright (c) 2025 Pradhika Karina Putri, Rizki Amalia Nurvianti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 196
ending page: 207
doi: 10.65440/0vwzqb69

The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable
type: item
description: Purpose–This study aims to analyze the influence of professional skepticism, and red flags on fraud detection with auditor experience serving as a moderating variable. The research highlights the critical importance or adopting professional skepticism, identifying red flags, and leveraging auditor experience to enhance the effectiveness of fraud detection. Design/methodology/approach–The research uses quantitative methods with a correlational approach. This study uses a questionnaire distributed to KAP and students who have taken audit courses. A total of 39 questionnaires were distributed through social media platforms, containing 39 statements that respondents had to answer. Of these, 39 responses were received, which came from 5 regions. To analyze the data and obtain results, the study used PLS-SEM Version 3.0. Findings–This study examines the impact of professional skepticism and red flags on fraud detection, with auditor experience as a moderating variable. Data were collected from 39 auditors and students with audit experience and analyzed using Partial Least Square (PLS) with Moderated Regression Analysis. The results how that professional skepticism positively and significantly influences fraud detection, while red flags have a positive but significant effect. Additionally, auditor experience does not strengthen the relationship between professional skepticism, red flags, and fraud detection. The findings suggest the need for ongoing auditor training and a stronger emphasis on skepticism in audit practices Research limitations/implication s–Lies in its focus understanding the relationship between professional skepticism and red flags on fraud detection, by considering the role of auditor experience as a moderating professional skepticism and identifying red flags in supporting the effectiveness on fraud detection, although the role of auditor experience as moderating does not provide significant results.
subject: Articles
  topic: section
subject: Professional Skepticism
  topic: keywords
subject: Red Flags
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Auditor Experience
  topic: keywords
creator: Kiara Niko Putri
creator: Ghina Rafifah Rafifah
rights: Copyright (c) 2025 Kiara Niko Putri Niko Putri, Ghina Rafifah Rafifah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 208
ending page: 216
doi: 10.65440/bv61hw64

The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable
type: item
description: Purpose - This study aims to examine the effect of information asymmetry and internal control on accounting for accounting, with integrity as a moderating variable, in the Indonesian logistics sector. Design/Methodology/Approach - This research uses quantitative approach with data collected through questionnaires from 150 employees of PT Indocitra Logistics Express (Access Logistics) distributed via social media. Each questionnaire contained 51 statements to be answered by respondents. The data analysis was executed using the Partial Least Square Structural Equation Modeling (PLS-SEM) methode, version 3.0. Findings - The results showed that information asymmetry has a positive and significant influence on accounting conditions. In contrast, internal control has a positive but insignificant effect. Furthermore, integrity is shown to strengthen the relationship between information asymmetry and financial accounting, but does not strengthen the relationship between internal control and financial accounting. Research Limitations/Implications - This study is limited to logistics and shipping sub-sector companies, so the results cannot be generalized to other sectors. Future research is recommended to explore additional factors that may affect accounting conditions, such as organizational culture and information technology. Originality/Value - This research provides new insights into the importance of integrity in mitigating the negative impact of information asymmetry on accounting, particularly in the Indonesian logistics sector. The findings are relevant for practitioners and policy makers to develop accounting condition mitigation strategies.
subject: Articles
  topic: section
subject: Information Asymmetry
  topic: keywords
subject: Internal control
  topic: keywords
subject: Accounting Fraud
  topic: keywords
subject: Integrity
  topic: keywords
creator: Sri Nuraini Rahmawati
creator: Yeshana Chirinna
rights: Copyright (c) 2025 Sri Nuraini Rahmawati, Yeshana Chirinna (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 67
ending page: 78
doi: 10.65440/1hh89x21

Overview Of Fraudulent Behaviour At PT. Advantage SCM
type: item
description: Abstract Purpose – Aims to obtain evidence regarding the effect of the whistleblowing system and financial pressure on fraud with good corporate governance as a moderating variable.Design/methodology/approach – This research uses a quantitative type, this research was conducted using a questionnaire distributed to employees of PT Advantage SCM, namely 250 questionnaires distributed via social media. Each questionnaire contains 49 questions for respondents to answer. From the distribution of respondents, 190 respondents answered. To get the results of this study, researchers used SmartPLS version 3.0. Findings – The results of this study found that the whistleblowing system has a negative effect on fraud and is not significant, financial pressure has a positive and insignificant effect on fraud, good corporate governance strengthens the whistleblowing system against fraud and good corporate governance strengthens financial pressure against fraud. Research limitations/implications – The limitation in this study is the response of the respondents, some employees who have been contacted are difficult to take the time to fill out the questionnaire within the specified time period.
subject: Articles
  topic: section
subject: Whistleblowing System
  topic: keywords
subject: Financial Pressure
  topic: keywords
subject: Fraudulent Behaviour
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
creator: Aisyah Wulandari Marbun
creator: Jordi Satria Fernando
rights: Copyright (c) 2025 Aisyah Wulandari Marbun, Jordi Satria Fernando (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 177
ending page: 184
doi: 10.65440/nyhg9832

The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable
type: item
description: Purpose – This study aims to analyze the influence of Organizational, Professional Ethics on Auditor Performance with Professionalism as a moderating variable. Design/methodology/approach – The study uses primary data with a sample of 35 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on Auditor Performance. Findings – The results showed that Organizational Commitment has a significant positive effect on Auditor Performance. Professional Ethics has a positive but insignificant effect on Auditor Performance. Professionalism does not strengthen the relationship between Organizational Commitment to Auditor Performance. Professionalism does not strengthen the relationship between Professional Ethics on Auditor Performance. Research limitations/implications – The study is limited by its relatively small sample size of 35 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting Auditor Performance in various contexts.
subject: Articles
  topic: section
subject: Organizational Commitment
  topic: keywords
subject: Professionalism
  topic: keywords
subject: Auditor Performance
  topic: keywords
subject: Professional Ethics
  topic: keywords
creator: Muhammad Yudhistira
creator: Mustain Mustain
rights: Copyright (c) 2025 Muhammad Yudhistira, Mustain Mustain (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 165
ending page: 176
doi: 10.65440/96hfkh52

The Influence Of The Dimensions Of Justice, And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation
type: item
description: Purpose - This study aims to obtain empirical evidance about the effect of the Justice Dimension, and Level of Tax Awarennes on Taxpayer Compliance with Religiosity as a moderating variable . Design/methodology/approach - The research uses quantitative research. This research was conducted using a questionnaire distrubuted to people who are employees, people who have worked, and people who have income, namely 150 questionanaires distributed via social media. Each questionnaire distruted 24 statement to be answered by respondents. From the distribution of questionnaires conducted, 50 respondents were obtained whot gave answer. To get the result of this study, researchers used PLS SEM Version 3.0 Findings - The results of this study found that the Justice Dimension has a positive and insignificant effect on Taxpayer Compliance, the Tax Awarennes Level has a positive and insignificant effect on Taxpayers Compliance, Religiosity cannot strenghther the relationship of the justice Dimension to Taxpayers compliance, and Religiosity strengthens the relationship of Tax Awreness level to Taxpayer Compliance Research limitations/implications - this study conntributes to the literature by focusing on the dimensions of justice, level of Tax awareness, and religiosiy needed for tax compliance to support the tax general directorate in the tax compliance movement.
subject: Articles
  topic: section
subject: dimension of justice
  topic: keywords
subject: Level of tax awareness
  topic: keywords
subject: taxpayers compliance
  topic: keywords
creator: Ros Santri Qur'ani
creator: Aisyah Amalina
rights: Copyright (c) 2024 Ros Santri Qur'ani, Aisyah Amalina (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-30
publication date: 2024-10-30
starting page: 50
ending page: 66
doi: 10.65440/fdq4q765

The Effect of Local Revenue and General Allocation Fund on Capital Expenditure
type: item
description: Purpose – This study aims to determine the effect of local revenue and general allocation funds on capital expenditure in the regencies and cities of Bali Province. Design/methodology/approach – The research employs a quantitative approach, analyzing annual reports from 8 regencies and 1 city in Bali Province from 2015 to 2020. The sample includes government financial data, and the study utilizes multiple regression analysis to test the hypotheses. The analysis is conducted using E-Views 9 software. Findings – The results indicate that local revenue (regional own-source revenue) has a positive and statistically significant effect on capital expenditure, meaning that higher local revenues lead to increased capital expenditure. In contrast, the general allocation fund has a negative but statistically insignificant effect on capital expenditure, suggesting that it does not significantly influence the level of capital spending. Research limitations/implications – The study is limited to a specific region (Bali Province) and time frame (2015-2020), which may affect the generalizability of the results to other regions or periods. Future research could expand the sample to include other provinces or longer periods to provide more comprehensive insights. Additionally, the findings imply that local governments may need to enhance their local revenue-generating capacities to boost capital expenditures.
subject: Articles
  topic: section
subject: Local own-source revenue
  topic: keywords
subject: General allocation fund
  topic: keywords
subject: Capital expenditure.
  topic: keywords
creator: Lupita Putri Yanti
creator: Ramses Pakpahan
rights: Copyright (c) 2024 Lupita Putri Yanti (Author); Ramses Pakpahan (Translator) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-30
publication date: 2024-10-30
starting page: 40
ending page: 49
doi: 10.65440/svbskw24

The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement
type: item
description: Purpose – This study aims to astudy, analyze and obtain empirical evidence regarding how professional ethics, locus of control, and auditor expertise influence audit judgement. Design/methodology/approach – This research uses quantitative research methods, using primary data collected from population of 38 Office of Public Accountant, including companies/agencies that work as internal auditors or external auditors. This data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – This study has the result that professional ethics significantly influences audit judgement and locus of control does not significantly influence audit judgement, then auditor expertise does not significantly influence audit judgement. Research limitations/implications – There are several limitations in this study that should be considered when explaining the results. First, the sample size is limited to 38 internal auditors and external auditors working at Office of Public Accountant, including agencies/companies which may not fully represent the general auditor population. This may limit the generalizability of the findings of this study. Second, this study uses a survey method with a questionnaire as a data collection tool, which may be prone to respondent bias, such as desirable social bias or inaccuracy in filling out the questionnaire. Third, this study only considered three main variables, namely professional ethics, locus of control, and auditor expertise, so other factors that might affect audit judgment, such as time pressure, work experience, or organizational culture, were not analyzed in depth. Therefore, the implications for future research need to be interpreted with caution and serve as a basis for further research that includes a wider sample, additional variables, as well as more diverse methodological approaches.
subject: Articles
  topic: section
subject: Audit Judgement
  topic: keywords
subject: Professional Ethics
  topic: keywords
subject: Locus of Control
  topic: keywords
subject: Auditor Expertise
  topic: keywords
creator: Viona Cornelia
creator: Amanda Aulia
creator: Kayla Nurhaliza
rights: Copyright (c) 2025 Viona Cornelia, Amanda Aulia, Kayla Nurhaliza (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 185
ending page: 195
doi: 10.65440/amnbb907

The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable
type: item
description: Purpose–This study aims to analyze the effect of auditor knowledge and work experience on audit judgment with task complexity as a moderating variable. This study highlights the importance of professional knowledge, work experience, and understanding of task complexity in supporting more accurate audit decision making. Design/methodology/approach–This study uses a quantitative method with a correlational approach. Data were collected through questionnaires distributed to auditors who are members of the Public Accounting Firm (KAP). Sampling was done by snowball sampling method, resulting in a total of 30 respondents. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Findings–The results showed that auditor knowledge and work experience have a positive and significant effect on audit judgment. However, task complexity was found not to moderate the relationship between auditor knowledge and work experience on audit judgment. This shows that the level of auditor knowledge and experience has a significant direct contribution in producing quality audit decisions, regardless of the level of task complexity faced. Research limitations/implications–This study uses data obtained from questionnaires, so the results depend on the perceptions of respondents. In addition, the scope of respondents is limited to auditors who are members of KAP, so generalization of the results needs to be done carefully.
subject: Articles
  topic: section
subject: Audit Knowledge
  topic: keywords
subject: Work Experience
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Task Complexity
  topic: keywords
creator: Rassel Rassel
creator: Siti Jubaedah
rights: Copyright (c) 2025 Rassel Rassel, Siti Jubaedah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 231
ending page: 244
doi: 10.65440/9y5wbc74

The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable
type: item
description: Purpose – This study aims to examine how Auditor Experience and Audit Fee affect Fraud Detection. As well as assessing how Professional Skepticism moderates Auditor Experience and Audit Fee on Fraud Detection. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 130 from several financial services sector companies registered in the Bekasi City area. Data analysis was performed using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – The results of this study found that Auditor Experience has a negative and insignificant effect on Fraud Detection, Audit Fee has a positive and significant effect on Fraud Detection, Skepticism strengthens the relationship between Auditor Experience and Fraud Detection, Professional Skepticism does not strengthen Audit Fee on Fraud Detection. Research limitations/implications – In this assessment of fraud detection, where this research is a research that has been little discussed by previous researchers, which discusses the effect of audit fees on fraud detection.
subject: Articles
  topic: section
subject: Auditor Experience
  topic: keywords
subject: Audit Fees
  topic: keywords
subject: Professional Skepticism
  topic: keywords
subject: Fraud Detection
  topic: keywords
creator: Nabilah Fathurohmah
creator: Wasfini
rights: Copyright (c) 2025 Nabilah Fathurohmah, Wasfini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-31
publication date: 2025-01-31
starting page: 120
ending page: 130
doi: 10.65440/494xyb34

The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor
type: item
description: Purpose - This study aims to determine the influence of auditor experience and task complexity on audit judgment with auditor ethics as a moderation variable. Design/methodology/approach - This study uses quantitative data, this research is conducted using questionnaires that are shared individually with auditors via email and social media. Each questionnaire distributed has 30 statements to be answered by respondents. From the statements that were distributed, there were 30 respondents who gave answers. The analysis technique used to test the hypothesis is using PLS SEM Version 3.0. Findings - The results of this study show that the auditor experience variable has a positive and statistically significant effect on audit judgment, the task complexity variable has a negative and statistically insignificant effect on audit judgment, auditor ethics strengthens the relationship between auditor experience and audit judgement and auditor ethics does not strengthen the relationship between task complexity and audit judgment. Research limitations/implications - This research hopes to provide information regarding audit judgment and can provide benefits in decision making and can be used as reference material for further research.
subject: Articles
  topic: section
subject: Auditor Experience
  topic: keywords
subject: Task Complexity
  topic: keywords
subject: Audit Judgment
  topic: keywords
subject: Auditor Ethics
  topic: keywords
creator: Nabila Fary Adiyana
creator: Barokah Dina Juniarti
rights: Copyright (c) 2025 Nabila Fary Adiyana, Barokah Dina Juniarti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 143
ending page: 152
doi: 10.65440/mp14px36