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

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

We are pleased to present the Journal of Accounting and Auditing Vol. 1, Issue 4 (July 2025), featuring a collection of recent scholarly works in the fields of accounting and auditing. This edition includes five selected articles that explore key factors influencing audit judgment, audit quality, and fraud detection, with in-depth empirical approaches relevant to current professional practices.

Contributors from various universities across Indonesia offer diverse perspectives drawn from both academic and practical backgrounds. The topics covered include professional ethics, time pressure, professional skepticism, religiosity, and task complexity in auditing, along with several moderating variables that enrich the analysis. These studies reflect the real-world dynamics and challenges faced by auditors in fulfilling their responsibilities.

We hope this journal serves as a valuable source of knowledge for academics, students, and practitioners seeking to deepen their understanding and improve research quality in the field of accounting and auditing. Happy reading, and may this edition inspire future research and better practices.

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: 141, PDF Download: 114

  • 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: 134, PDF Download: 117

  • 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: 131, PDF Download: 57

  • 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: 65, PDF Download: 40

  • 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: 147, PDF Download: 93