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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Jaudah, Jihan Fadhilah Hang
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AUDIT DIGITALIZATION BY AUDIT TOOL AND LINKED ARCHIVE SYSTEMS (ATLAS) IN SUPPORTING FINANCIAL REPORT AUDIT Yusnita, Erni; Jaudah, Jihan Fadhilah Hang; Melisa, Melisa; Winarti, Tri; Fajaria, Ulfa; Maulana, Muhammad Ilham; Ikhsan, Syarbini; Espa, Vitriyan
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64034

Abstract

The audit of financial statements is one of the aspects that is influenced by the presence of Computer-Assisted Audit Techniques at the Public Accounting Firm as audit work papers, making it easier for auditors to provide their services. The Audit Tool and Linked Archive System (ATLAS) application assists auditors in the application of Auditing Standards and Public Accountant Professional Standards. The purpose of this study is to determine the auditor's perspective at KAP Syarbini Ikhsan on audit digitization through the ATLAS application in supporting the financial statement audit process. The method in this research is descriptive qualitative, which is based on theoretical studies, results from previous studies, observations, and interviews, which are then collected, analyzed, and concluded. The results of the research show that the ATLAS application acts as a tool for the Ministry of Finance to seek uniform reporting for all public accounting firms in Indonesia. Other results also show that KAP Syarbini Ikhsan has been slowly implementing ATLAS since 2019 to support its financial report audit process, but this implementation has not been carried out optimally.
Pengaruh ROI, ROE, dan Tobin’s Q terhadap Volume Perdagangan Saham pada Perusahaan Sektor Teknologi Jaudah, Jihan Fadhilah Hang
Jurnal KIAFE Vol. 3 No. 3 (2025): December 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i3.85523

Abstract

This study aims to examine the effect of Return on Investment, Return on Equity, and Tobin’s Q on stock trading volume in technology-sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. This research employs an associative quantitative approach using secondary data obtained from company financial reports published on the Indonesia Stock Exchange. The sample was selected using purposive sampling based on companies that met the research criteria, resulting in 75 firm-year observations. Data were analyzed using Structural Equation Modeling-Partial Least Squares with SmartPLS 4.0. The results show that Return on Investment, Return on Equity, and Tobin’s Q do not have significant effects on stock trading volume. The coefficient of determination indicates that the three variables explain only a very small proportion of the variation in stock trading volume, suggesting that other factors outside the model may have a greater influence on trading activity in technology-sector companies.
Co-Authors Fajaria, Ulfa Ikhsan, Syarbini Melisa Melisa Muhammad Ilham Maulana Tri Winarti Vitriyan Espa YUSNITA, ERNI