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All Journal Jurnal Riset Akuntansi Politala Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Muh. Risnandar
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

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Struktur Kepemilikan dan Manajemen Laba : Tinjauan Literatur Sistematis Berdasarkan Teori Keagenan Muh Taufiq; Sakia Putri Samsul; Muh. Risnandar; Linda Arisanti Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.679

Abstract

This study aims to examine the relationship between ownership structure and earnings management practices using a Systematic Literature Review (SLR) approach based on the agency theory perspective. Ownership structure—encompassing institutional, managerial, and concentrated ownership—is viewed as an internal control mechanism with the potential to mitigate agency conflicts and opportunistic management behavior. The literature search was conducted systematically through national and international academic databases, covering publications from 2021 to 2025, resulting in 25 scientific articles that met the inclusion criteria for analysis. The synthesized results indicate that institutional ownership tends to play a role in suppressing earnings management practices through more effective monitoring functions, though its influence largely depends on the ownership proportion and institutional context. Meanwhile, managerial ownership exhibits a dual effect: it can align the interests of managers and shareholders at certain levels, yet potentially increases earnings management when ownership is high or under external pressure. Furthermore, the effectiveness of ownership structures is influenced by complementary corporate governance mechanisms, such as audit quality and corporate social responsibility disclosure. This research is expected to provide theoretical and practical contributions to improving the quality of financial reporting.
Penggunaan Artificial Intelligence dalam Pelaksanaan Audit oleh Kantor Akuntan Publik: Systematic Literature Review Muh. Risnandar; Muchriana Muchran; Ramly
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v5i1.11184

Abstract

Penelitian ini bertujuan mengkaji secara sistematis perkembangan penggunaan AI dalam audit, mengidentifikasi bentuk pemanfaatannya, serta menganalisis manfaat dan tantangan implementasinya. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA terhadap artikel ilmiah periode 2020–2025. Hasil kajian menunjukkan bahwa AI digunakan dalam berbagai tahapan audit, mulai dari perencanaan berbasis risiko, pengujian pengendalian internal, prosedur substantif, hingga deteksi kecurangan dan continuous auditing. Pemanfaatan AI terbukti meningkatkan efisiensi waktu, memperluas cakupan pengujian, serta mendukung peningkatan kualitas audit. Namun, efektivitasnya sangat dipengaruhi oleh kesiapan sumber daya manusia, kompetensi teknologi, infrastruktur, serta regulasi dan etika profesi. Penelitian ini menegaskan bahwa AI berperan sebagai alat pendukung keputusan, bukan pengganti profesional judgment auditor.
Co-Authors Amril Amril Linda Arisanti Razak Muchriana Muchran Muh Taufiq Ramly Sakia Putri Samsul