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All Journal Economics and Business Journal Jurnal Ekonomi, Manajemen, Akuntansi
Hero Priono
UPN "Veteran" Jawa Timur
Economics, Econometrics & Finance Social Sciences

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Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya Nur Islamiati Sulaiman; Sri Trisnaningsih; Hero Priono
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.331

Abstract

This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values ​​of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Analisis Penerapan Prosedur Audit General And Administrative Expense (Periode Interim) Pada JO HIJ Oleh KAP RST Jihan Shafira; Hero Priono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.14875

Abstract

Laporan keuangan merupakan sumber informasi penting bagi para pemangku kepentingan dalam pengambilan keputusan ekonomi, sehingga diperlukan audit untuk memberikan keyakinan yang memadai atas kewajaran penyajiannya. Salah satu akun yang memerlukan perhatian khusus auditor adalah General and Administrative Expense karena memiliki volume transaksi yang tinggi, karakteristik transaksi yang beragam, serta potensi risiko salah saji material. Penelitian ini bertujuan untuk menganalisis penerapan prosedur audit atas akun General and Administrative Expense pada periode interim pada JO HIJ yang dilakukan oleh KAP RST. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data penelitian terdiri atas data primer yang diperoleh melalui wawancara dengan tim audit serta data sekunder berupa dokumentasi audit, meliputi trial balance, general ledger, dan kertas kerja audit yang berkaitan dengan akun General and Administrative Expense. Analisis data dilakukan secara deskriptif-analitis dengan mengevaluasi kesesuaian prosedur audit yang diterapkan terhadap tujuan audit dan asersi manajemen. Hasil penelitian menunjukkan bahwa prosedur audit atas akun General and Administrative Expense telah dilaksanakan secara sistematis melalui prosedur analitik, analisis fluktuasi, pengujian perhitungan, serta pengujian rinci melalui vouching. Penerapan prosedur tersebut memungkinkan auditor memperoleh bukti audit yang cukup dan tepat sehingga mendukung penilaian kewajaran saldo akun General and Administrative Expense pada laporan keuangan interim. Temuan ini menegaskan pentingnya perencanaan dan pelaksanaan prosedur audit interim yang memadai pada akun beban operasional.
Co-Authors Jihan Shafira Nur Islamiati Sulaiman Sri Trisnaningsih