Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Public Budgeting, Accounting and Finance Indonesia Auditing Research Journal
Afnisah, Anggi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF REGIONAL ORIGINAL INCOME AND CONSIDERATION FUNDS ON THE ALLOCATION OF THE CAPITAL SHOPPING BUDGET IN THE GOVERNMENT OF THE DISTRICT / CITY IN NORTH SUMATERA AND EAST JAVA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Afnisah, Anggi
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.825 KB)

Abstract

This study aims to determine the effect of Local Own-source Revenue and Fiscal Balancing Funds (general allocation fund, special allocation fund, revenue sharing fund) on the allocation of capital expenditure budgets in District / City Governments in North Sumatra and East Java. In addition, this study will also examine economic growth variables which are used as moderating variables. This type of research is carried out based on associative research. This research was conducted in Regency / City Government in North Sumatra and East Java Provinces. By using purposive sampling technique, the number of research samples known is 34 districts / cities. This research was conducted for the period 2010-2018. The type of data used is secondary data and data analysis techniques used in this study are Panel Data Regression Analysis and Interaction Test. The results obtained in this study indicate that the Local Own-source Revenue (LOR), General Allocation Fund (GAF) and Revenue Sharing Fund (RSF) have a positive and significant effect on the allocation of capital expenditure budget. In addition, the moderating variable used in this study is that economic growth can be proven to be a moderating variable in the effect of Local Own-source Revenue and Special Allocation Fund. While the General Allocation Fund and Revenue Sharing Fund are not
An examination of skepticism: Maintaining audit quality under the pressure of audit fees Afnisah, Anggi; Hasibuan, Khairul Amri
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.638

Abstract

Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.
Co-Authors Hasibuan, Khairul Amri