Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Multidisciplinary Sciences and Arts
Rina Yuliastuty Asmara
Universitas Mercu Buana, Indonesia
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Competence, Digital Technology, and Locus of Control On Fraud Prevention Chealsea Anasthasya; Rina Yuliastuty Asmara
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6952

Abstract

This research aims to analyze the influence of competence, digital technology, and locus of control on fraud prevention in public accounting firms in Central Jakarta. Fraud prevention is an important aspect in maintaining the reliability of financial reports and the integrity of the accounting profession. Auditor competence, the use of digital technology, and individual locus of control are assumed to play an important role in supporting the effectiveness of fraud prevention. This study uses a quantitative method with a survey approach through questionnaires distributed to auditors at several public accounting firms in Central Jakarta. The analytical method used in this study is multiple linear regression analysis to test the influence of each independent variable on fraud prevention. The results show that competence and digital technology have a significant positive effect on fraud prevention, while, locus of control has no significant effect on fraud prevention. This means that the higher the level of auditor competence and the more optimal the use of digital technology, the more effective the fraud prevention efforts will be.
Sustainability of Audit Excellence: Exploring Audit Knowledge, Audit Evidence, and Auditor Ethics in Enhancing Audit Quality Rina Yuliastuty Asmara
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4953

Abstract

This research aims to determine whether audit knowledge, audit evidence, and auditor ethics affect audit quality in public accounting firms. The study’s population includes 720 auditors who are registered public accountants at 36 public accounting firms in West Jakarta, with a sample size of 88 respondents. The findings of this research reveal that audit knowledge, combined with experience, is essential for ensuring audit quality. The analytical methods used include analyzing respondent characteristics, descriptive statistics, and inferential statistics using Partial Least Square (PLS). Consistent and reliable audit evidence positively influences audit quality. A high standard of auditor ethics positively affects audit quality, emphasizing the importance of adhering to professional ethical principles to ensure unbiased and accurate audit results within established standards. The study highlights that maintaining high levels of knowledge, experience, reliability of evidence, and ethical standards is integral to achieving quality audits. Moreover, the research underscores the concept of economic sustainability by demonstrating that sustained audit excellence contributes to the broader economic and social stability and trust in financial reporting systems. Achieving audit quality is characterized by adherence to established standards, and the absence of deviations supports the long-term economic, social, and environmental sustainability of public accounting practices.
Co-Authors Chealsea Anasthasya