Vol. 1 No. 4 (2025): July 2025

View Vol. 1 No. 4 (2025): July 2025

We are pleased to present Journal of Accounting and Auditing Vol. 1, No. 4 (July 2025), which compiles five selected scholarly articles resulting from a strategic collaboration between STIE Tri Bhakti Bekasi and various renowned institutions, including Universitas Krisnadwipayana, Universitas Panca Sakti, Universitas Pelita Bangsa, Universitas Terbuka, Institut Bisnis dan Komunikasi Swadaya (IBKS), and STKIP Persis Bandung. Through an in-depth empirical approach, this edition explores crucial factors such as professional ethics, time pressure, skepticism, religiosity, and task complexity that influence audit quality and fraud detection. By combining academic and practical perspectives from contributors from across these universities, we hope this collection of studies will serve as a valuable reference, inspiring further research and improving professional practice standards for academics and practitioners in the accounting field.

Published: 31-07-2025

Articles

  • The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement

    Viona Cornelia
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    Amanda Aulia
    Universitas Krisnadwipayana, Bekasi, Indonesia,
    Kayla Nurhaliza
    Universitas Panca Sakti, Bekasi, Indonesia,
    185 - 195
    DOI: https://doi.org/10.65440/amnbb907
    Abstract View: 159, PDF Download: 131

  • The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality

    Pradhika Karina Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rizki Amalia Nurvianti
    Universitas Pelita Bangsa, Bekasi, Indonesia,
    196 - 207
    DOI: https://doi.org/10.65440/0vwzqb69
    Abstract View: 150, PDF Download: 130

  • The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable

    Kiara Niko Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ghina Rafifah Rafifah
    Universitas Terbuka, Jakarta, Indonesia,
    208 - 216
    DOI: https://doi.org/10.65440/bv61hw64
    Abstract View: 155, PDF Download: 68

  • The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour

    Avilya Baysta Bheda Wea
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Sisilia Rachel Ari Putri
    Institusi Bisnis dan Komunikasi Swadaya, Jakarta Timur, Indonesia,
    217 - 230
    DOI: https://doi.org/10.65440/jaa.v1i4.102
    Abstract View: 77, PDF Download: 50

  • The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable

    Rassel Rassel
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Siti Jubaedah
    Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Persis, Bandung, Indonesia,
    231 - 244
    DOI: https://doi.org/10.65440/9y5wbc74
    Abstract View: 171, PDF Download: 109