Vol. 1 No. 3 (2025): April 2025

View Vol. 1 No. 3 (2025): April 2025

We express our gratitude for the publication of the Journal of Accounting and Auditing, Volume 1, Number 3, 2025 (April Edition). This edition presents a series of in-depth studies resulting from academic collaborations across leading institutions, including: Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Universitas Panca Sakti, Universitas Bhayangkara Jakarta Raya, Universitas Negeri Jakarta, serta Universitas Krisnadwipayana. The articles presented explore the complex dynamics in the field of auditing and accounting, from fraud prevention to factors that influence the quality of audit judgment, with the hope of providing theoretical and practical contributions to the development of the accounting profession in Indonesia.

Published: 30-04-2025

Articles

  • The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable

    Mutiara Ilmiana Nur Isfani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Azkia Nur Intan Fadhilah
    Universitas Panca Sakti, Bekasi, Indonesia,
    131 - 142
    DOI: https://doi.org/10.65440/r8zjte04
    Abstract View: 204, PDF Download: 140

  • The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor

    Nabila Fary Adiyana
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Barokah Dina Juniarti
    Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
    143 - 152
    DOI: https://doi.org/10.65440/mp14px36
    Abstract View: 189, PDF Download: 107

  • The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a  Moderating Variable

    Novita Wulandari
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Radina Amalia
    Universitas Bhayangkara, Jakarta, Indonesia,
    153 - 164
    DOI: https://doi.org/10.65440/a0gx5k55
    Abstract View: 230, PDF Download: 60

  • The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable

    Muhammad Yudhistira
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Mustain Mustain
    Universitas Negeri Jakarta, Jakarta, Indoensia,
    165 - 176
    DOI: https://doi.org/10.65440/96hfkh52
    Abstract View: 165, PDF Download: 93

  • Overview Of Fraudulent Behaviour At PT. Advantage SCM

    Aisyah Wulandari Marbun
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Jordi Satria Fernando
    Universitas Krisnadwipayana, Bekasi, Indonesia,
    177 - 184
    DOI: https://doi.org/10.65440/nyhg9832
    Abstract View: 148, PDF Download: 32