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All Journal Greenation International Journal of Economics and Accounting
Abdul Bari
Universitas Muhammadiyah, Sukabumi, Indonesia
Economics, Econometrics & Finance

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Effect of Auditor Independence and Perception Junior Auditor of The Quality Audit Office in Jakarta (Empirical Study on Public Accountants Office Jakarta are Already Registered in OJK) Abdul Bari; Riyan Setiawan; Novawiguna Kemalasari; Deby Jannati Gustiwi; Ahamad Badawi Saluy
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1038

Abstract

The purpose of this study was made to test and find out Whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality.This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a tool processing the data from the questionnaire.The results of the study PROVE that Independence influences Audit Quality Because auditors who are in Central Jakarta Public Accountant Firms do not violate the established auditing profession standards while Auditor's Perception does not Affect audit quality Because audit implementation does not Affect the perception between audit quality and the results produced.
Human Resource Upskilling and Reskilling Strategies in the Financial Services Industry in the Digital Era Abdul Bari; Novawiguna Kemalasari; Deby Jannati Gustiwi; Ahmad Badawi Saluy
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1429

Abstract

The digital transformation of the financial services industry has fundamentally shifted task structures, competency architectures, and human capital configurations. Process automation, artificial intelligence ( AI ), big data analytics, cloud computing, and distributed ledger technologies are shifting the focus of work from routine transactional activities to analytical, advisory, and professional judgment-based activities. This shift has created a structural skills gap and demands organizational responses in the form of upskilling and reskilling strategies. This study conducted a Systematic Literature Review (SLR) following the PRISMA 2020 protocol and Tranfield et al.'s (2003) three-stage procedure to map the conceptual definitions, theoretical roots, variable structures, and measurement instruments used in upskilling and reskilling research on human resources in financial services. The synthesis results indicate that: (1) Human Capital Theory (Schultz, 1961; Becker, 1964) serves as a grand theory reinforced by the Resource-Based View (Barney, 1991); (2) Dynamic Capabilities Theory, Knowledge-Based View, Social Cognitive Theory, and the technology adoption model (TAM/UTAUT/DOI) act as middle-range theories ; (3) the dominant antecedents are multilevel, encompassing technological, individual, and organizational determinants; (4) the main consequences range from individual performance to digital transformation success and workforce productivity; and (5) organizational support and digital leadership serve as moderating variables, while behavioral intention and digital knowledge management serve as mediating variables. This study offers an integrative conceptual model and a further research agenda for the Indonesian financial services context.
Co-Authors Ahamad Badawi Saluy Ahmad Badawi Saluy Deby Jannati Gustiwi Novawiguna Kemalasari Riyan Setiawan