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All Journal AKUNTABILITAS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sustainable : Jurnal Akuntansi Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts Jurnal Manajemen Dan Akuntansi Medan Research Horizon IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Eksplorasi Etika Auditor sebagai Moderasi Pengaruh Kompetensi dan Skeptisisme terhadap Kualitas Audit Asmara, Rina Yuliastuty; Kamil, Islamiah Kamil
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44630

Abstract

Kasus-kasus yang melibatkan profesi akuntan publik menunjukkan bahwa penerapan independensi, skeptisisme, dan kompetensi auditor masih belum optimal, sehingga memengaruhi kualitas audit. Pentingnya etika profesi sebagai dasar dalam proses audit menjadi perhatian utama untuk memastikan kualitas audit yang sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, skeptisisme, dan kompetensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. Data penelitian berupa data primer yang dikumpulkan melalui survei kuesioner kepada auditor di Kantor Akuntan Publik (KAP) wilayah DKI Jakarta. Pengambilan sampel dilakukan menggunakan metode convenience sampling, dan analisis data menggunakan regresi linier dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa independensi auditor memiliki pengaruh positif terhadap kualitas audit, sementara skeptisisme dan kompetensi tidak signifikan. Selain itu, etika auditor tidak memoderasi hubungan antara independensi, skeptisisme, dan kompetensi dengan kualitas audit.Kata Kunci: Independensi, Skeptisisme, Kompetensi Auditor, Kualitas Audit, Etika Auditor
Pengaruh Opini Audit, Komite Audit, dan Reputasi KAP Terhadap Audit Delay Sihaloho, Pebryanti Surya Ningsih; Asmara, Rina Yuliastuty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4619

Abstract

Penelitian-ini bertujuan untuk-menganalisis pengaruh Opini Audit, Komite Audit, dan Reputasi-KAP terhadap- Audit Delay .-Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan- property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI)-periode penelitian selama 4 tahun, yaitu dari tahun 2019 sampai dengan tahun 2022.-Metode pengambilan sampel-dalam-penelitian ini dilakukan dengan cara menggunakan metode purposive sampling -dan memperoleh 58 data perusahaan dengan tahun pengamatan 4 tahun, maka jumlah-sampel-keseluruhan adalah 232-data sampel. Penelitianxini menggunakan-metode analisis model kausal dan data-sekunder.-Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa opini audit mempunyai pengaruh negatif signifikan terhadap audit delay , komite audit tidak mempengaruhi audit delay , dan reputasi KAP berpengaruh negatif signifikan terhadap audit delay .
The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud Debby Setya Merdekawati; Rina Yuliastuty Asmara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6606

Abstract

This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive data, such as customer data, transaction data, and financial data, as well as very large transaction volumes which give fraud perpetrators more opportunities to commit fraud. This research uses 57 companies in the financing and banking sector listed on the IDX in 2020 - 2022 as the sample. Hypothesis testing uses logistic regression analysis and uses Eviews 13 as supporting software in data processing. The results of this research found a significant negative influence on audit quality using the auditor size proxy. Apart from that, by using the modified Jones model, it was found that there was a significant positive influence on earnings management. Meanwhile, using the ETR differential proxy as a proxy for tax aggressiveness, no effect was found on financial statement fraud. This research was created to complete the gap in previous research, namely using the hexagon fraud theory as a theoretical basis. Apart from that, the use of differential ETR as a proxy for tax aggressiveness provides different research results. The use of the financing and banking sector in this research also complements previous research where this sector is the sector with the highest number of fraud cases according to ACFE 2024.
Tinjauan Sistematis Literatur: Strategi Bersaing Berbasis Inovasi untuk Meningkatkan Market Performance Akbar, Muhammad Iqbal; Asmara, Rina Yuliastuty
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7816

Abstract

Latar belakang: Persaingan bisnis makin cepat dan sulit diprediksi. Digitalisasi menekan cara kerja lama, konsumsi pasca pandemi bergeser ke kanal online, dan tuntutan keberlanjutan menguat lewat regulasi, standar rantai pasok, serta preferensi konsumen. Strategi lama yang fokus efisiensi biaya dan distribusi mapan makin kurang efektif. Organisasi perlu strategi lincah, responsif, dan relevan. Inovasi harus jadi inti keputusan harian, bukan proyek sesekali Metode penelitian: Studi ini memakai Systematic Literature Review dengan pedoman PRISMA 2020 untuk menata proses identifikasi, seleksi, dan sintesis literatur secara transparan. Penelusuran dilakukan pada basis data ilmiah utama dan sumber relevan dengan rentang publikasi 2020–2025. Kajian menilai hubungan strategi inovasi, transformasi digital, agenda ESG, dan market performance. Sintesis dilakukan secara tematik untuk menemukan pola, mekanisme pengaruh, serta faktor penguat yang berulang. Hasil penelitian: Literatur menunjukkan strategi bersaing berbasis inovasi meningkatkan market performance, terutama saat inovasi produk dan proses tepat menjawab kebutuhan pelanggan dan cepat dikomersialisasi. Transformasi digital memendekkan siklus inovasi melalui data pelanggan, otomasi, dan integrasi platform, sehingga uji ide, perbaikan layanan, dan respons pasar lebih cepat. Dampaknya makin kuat bila organisasi punya orientasi pasar, kompetensi digital, dan pemasaran digital. Umumnya inovasi bekerja lewat keunggulan bersaing: diferensiasi, efisiensi, dan pengalaman pelanggan yang konsisten. Kesimpulan: Inovasi dapat mendorong market performance jika organisasi menyiapkan mesin eksekusi yang rapi, memadukan inovasi dengan transformasi digital, serta menempatkan agenda ESG sebagai bagian dari penciptaan nilai sesuai konteks industri. Pendekatan portofolio inovasi yang seimbang antara perbaikan bertahap dan terobosan juga lebih realistis agar organisasi tetap stabil sekaligus siap menangkap peluang pasar baru.
Do Skepticism, Independence, and Competence Matter? Evidence on Factors Influencing Auditors’ Fraud Detection Ability Asmara, Rina Yuliastuty
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.926

Abstract

This study addresses a critical gap by exploring how individual auditor attributes affect fraud detection performance in the public sector context. This study aims to examine the influence of professional skepticism, independence, and professional competence on internal auditors’ ability to detect fraud within ministries and governmental institutions in Indonesia. A quantitative causal research design was employed, using a stratified random sampling technique to collect data from 96 internal auditors across various Indonesian ministries and agencies. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess first- and second-order constructs. The results show that all three independent variables significantly influence fraud detection ability. Among them, independence has the strongest effect, followed by professional competence and professional skepticism. These findings underscore the importance of maintaining auditor autonomy and enhancing technical capabilities to improve fraud detection in the public sector. The study suggests that government institutions should prioritize training programs that strengthen auditors’ independence and professional competence. Internal audit policies must also reinforce structural independence to ensure objective fraud detection efforts.
Sustainability of Audit Excellence: Exploring Audit Knowledge, Audit Evidence, and Auditor Ethics in Enhancing Audit Quality Asmara, Rina Yuliastuty
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 Alfariz, Rifa Anasthasya, Chealsea Aulia Nissa, Gina Christanti, Wikandini Ayu Debby Setya Merdekawati Dianissa, Riska Putri IQBAL , MUHAMMAD Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Minanari Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih