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All Journal International Journal of Informatics, Economics, Management and Science
Hadi Santoso
Universitas Widya Dharma Pontianak, Kalimantan Barat
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Library & Information Science Materials Science & Nanotechnology Neuroscience Physics

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The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Oktavia Marpaung; Bertha Elvy Napitupulu; Sita Dewi; Luky Yunia Wennadi; Hadi Santoso
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The Influence of Asset Growth And Net Profit on The Financial Performance of Pt Jamkrindo Syariah For The Period 2019-2023 Revan Andhitiyara; Dimas Subekhi; Sita Dewi; Hadi Santoso; Francisca Hermawan; Gemala Paramita
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2008

Abstract

Financial performance is one of the important aspects that reflects the condition and ability of a company in carrying out its operations to achieve predetermined goals. To achieve optimal financial performance, companies must be able to manage various factors that affect company value, including asset growth and net profit. Asset growth illustrates the company's ability to accumulate economic resources that can be used to increase operational capacity. Well-managed assets can improve operational efficiency and drive increased revenue. Net profit is derived from revenue, expense, profit, and loss transactions. Net profit reflects the final result of a company's overall operating activities after deducting expenses, including taxes. Net profit is an important indicator for investors and management in assessing how effective the company is in maximizing profits from its assets. The management of asset growth and net profit is important for the company's success in improving its financial performance. By taking the object of research PT. Jamkrindo Syariah, the purpose of this study is to determine the effect of asset growth and net profit on financial performance, both partially and simultaneously. The data is the monthly financial statements of PT Jamkrindo Syariah for the period 2019-2023 and data analysis using multiple linear regression and correlation analysis. The results showed that asset growth had no effect on financial performance, while net income had a significant positive effect on financial performance. Simultaneously asset growth and net income have a significant positive effect on financial performance.
Co-Authors Bertha Elvy Napitupulu Dimas Subekhi Francisca Hermawan Gemala Paramita Luky Yunia Wennadi Oktavia Marpaung Revan Andhitiyara Sita Dewi