Vol. 1 No. 2 (2025): January 2025

View Vol. 1 No. 2 (2025): January 2025

This Volume 1 Number 2 Year 2025 Publication contains scientific articles with various accounting and auditing topics and different affiliations. This edition presents a series of in-depth research exploring the complexities of fraud detection and auditor behavior, the result of collaborative thinking from academics at Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Universitas Bina Sarana Informatika, Universitas Nusa Cendana, Universitas Islam Negeri Syarif Hidayatullah, Universitas Pelita Bangsa, dan Universitas Terbuka Through these diverse institutional perspectives, the articles in this volume critically examine the influence of information asymmetry, professional skepticism, religiosity, and compliance pressure on the integrity of financial reporting and the quality of audit judgment. We hope this collection of scholarly works will enrich the academic discourse for practitioners and academics in the fields of accounting and auditing more broadly.

Published: 31-01-2025

Articles

  • The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable

    Sri Nuraini Rahmawati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Yeshana Chirinna
    Universitas Bina Sarana Informatika, Bekasi, Indonesia,
    67 - 78
    DOI: https://doi.org/10.65440/1hh89x21
    Abstract View: 409, PDF Download: 105

  • The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable

    Nicholla Anggelita Adinda Elta
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Margareta Yosefa Meilani
    Universitas Nusa Cendana, Kupang, Indonesia,
    79 - 90
    DOI: https://doi.org/10.65440/deve0w97
    Abstract View: 447, PDF Download: 137

  • Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors

    Siti Nur Aisyah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Khairina Elfhana
    Universitas Islam Negeri Syarif Hidayatullah, Jakarta, Indonesia,
    91 - 104
    DOI: https://doi.org/10.65440/55153352
    Abstract View: 166, PDF Download: 54

  • The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable

    Pebriyanti Palentina Sitorus
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Bartolomeus Millenius Pele Lumban Batu
    Universitas Pelita Bangsa,
    105 - 119
    DOI: https://doi.org/10.65440/nh47vh43
    Abstract View: 432, PDF Download: 143

  • The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable

    Nabilah Fathurohmah
    Sekolah Tinggi Ilmu Tri Bhakti,
    Wasfini
    Universitas Terbuka, Banten, Indonesia,
    120 - 130
    DOI: https://doi.org/10.65440/494xyb34
    Abstract View: 357, PDF Download: 133