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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Global Review of Islamic Economics and Business Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRA: Jurnal Riset Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI Akuntansi : Jurnal Akuntansi Integratif JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Coopetition : Jurnal Ilmiah Manajemen Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abdimas Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management International Journal of Applied Management and Business
Winwin Yadiati
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Implementasi Remote Audit, Independence, dan Professional Scepticism Terhadap Efektivitas Pelaksanaan Prosedur Audit Investigatif (Survei Pada Persepsi Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Barat) Gusdiana, Erwin; Yadiati, Winwin; Winarningsih, Srihadi
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14451

Abstract

Populasi dalam penelitian ini adalah 31 Auditor Investigatif Badan Pengawasan Keuangan dan Pembangunan (BPKP) wilayah Jawa Barat, penentuan sampel pada penelitian ini adalah nonprobability sampling. Hasil penelitian Remote Audit, Independence dan Professional Scepticism secara parsial berpengaruh terhadap efektivitas pelaksanaan prosedur audit investigatif. Implementasi remote audit, independence, dan professional scepticism secara bersama-sama berpengaruh terhadap efektivitas pelaksanaan prosedur audit investigatif. Hal tersebut menunjukan semakin baik implementasi remote audit, semakin independence seorang auditor, dan semakin auditor tersebut professional scepticism, maka semakin efektif pelaksanaan prosedur audit yang dilakukan oleh seorang auditor investigative.Penelitian ini memiliki keterbatasan dimana apabila dilakukan penelitian oleh peneliti lain, diharapkan dapat memperbaiki hasil penelitian. Beberapa saran yang dapat diberikan terkait dengan keterbatasan dalam penelitian ini adalah hanya dilakukan pada auditor di sektor publik dan di lembaga Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Barat, sehingga disarankan untuk melakukan penelitian ke BPKP Pusat, Badan Pemeriksan Keuangan (BPK), dan Lembaga Iinspektorat. Penelitian ini juga terbatas hanya pada Auditor Investigasi BPKP Jawa Barat saja, sehingga disarankan untuk memperluas unit analisis seperti auditor non investigative BPKP, auditor Kantor Akuntan Publik, auditor non investigative BPK, auditor non investigative inspektorat.
Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Abstract

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.
The Impact of Big Data Analytics on Audit Quality in the Digital Era Anisa shafa Aunur Rozana; Srihadi Winarningsih; Winwin Yadiati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2878

Abstract

This study aims to examine the impact of Big Data Analytics on Audit Quality using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research involved 120 respondents consisting of auditors from Big Ten public accounting firms in Indonesia. The Big Data Analytics variable was measured based on five main dimensions: volume, velocity, variety, veracity, and value. The results indicate that Big Data Analytics has a positive and significant effect on Audit Quality. This relationship is demonstrated by a path coefficient in the moderate category, with a significance level below the five percent threshold. The coefficient of determination shows that nearly half of the variation in Audit Quality can be explained by Big Data Analytics. These findings confirm that effective implementation of Big Data Analytics can enhance the effectiveness, efficiency, and reliability of the audit process. The study also supports the application of the Technology Acceptance Model framework, where perceived usefulness and ease of use of technology contribute to improved audit quality. The practical implications of this research highlight the importance of data-driven strategies in enhancing audit quality in today's digital era.
PERAN TATA KELOLA DALAM HUBUNGAN ARUS KAS DAN FINANCIAL DISTRESS Athifa Khansa; Winwin Yadiati; Saparinda, Raden Wulan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 3 (2026): Edisi Oktober 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/8ckxrm05

Abstract

Financial distress menjadi perhatian penting pada perusahaan sektor energi karena karakteristik industrinya yang padat modal, memiliki kebutuhan pendanaan tinggi dan sensitif terhadap volatilitas harga komoditas. Dalam kondisi tersebut, arus kas operasional mencerminkan kemampuan perusahaan menghasilkan likuiditas internal, sementara kualitas pengungkapan tata kelola dapat memengaruhi efektivitas pengelolaan sumber daya perusahaan. Penelitian ini bertujuan menganalisis pengaruh arus kas operasional terhadap financial distress serta menguji peran Corporate Governance Disclosure (CGD) dalam memoderasi hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif dengan data panel pada 20 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama 2022–2025, menghasilkan 80 observasi firm-year. Financial distress diproksikan menggunakan Altman Z-Score, arus kas operasional diukur dengan rasio operating cash flow terhadap current liabilities, sedangkan CGD diukur menggunakan indeks pengungkapan berdasarkan 13 indikator tata kelola GRI 2: General Disclosures 2021. Estimasi dilakukan menggunakan Fixed Effect Model yang dipilih melalui uji Chow dan Hausman serta Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa arus kas operasional memiliki hubungan negatif dan signifikan dengan Altman Z-Score, sedangkan CGD tidak menunjukkan pengaruh langsung yang signifikan. Namun, interaksi antara arus kas operasional dan CGD berpengaruh negatif dan signifikan, yang menunjukkan bahwa tingkat pengungkapan tata kelola mengubah kekuatan hubungan antara arus kas operasional dan kondisi financial distress perusahaan. Temuan ini menegaskan bahwa informasi arus kas tidak bekerja secara independen, tetapi perlu dipahami bersama mekanisme tata kelola perusahaan. Penelitian berkontribusi dengan menempatkan governance disclosure sebagai mekanisme kontinjensi dalam menjelaskan hubungan antara likuiditas internal dan financial distress pada industri energi.
Co-Authors Amsaroka, Muhamad Hayan Anhinta Rezwiandhari Anisa shafa Aunur Rozana Anjung Pratama Putri Arie Pratama Asharie, Asmawati Asmawati Asarie Athifa Khansa Aulia Rahmi, Aulia Budiman, Lucky Satria Citra Sukmadilaga Dede Abdul Hasyir Dewi, Divina Mahardika Erik Syawal Alghifari Euis Nurhayati Gusdiana, Erwin Harry Suharman Haryono Umar Heriyati, Agustina Ichwan Lazuardi Natapermana Ifa Hanifia Senjiati Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Kamilia Lestari Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Lesi Hertati, Lesi Lia Dahlia Iryani Lolita Putri Maharanny Yulyan Memed Sueb Mochammad Ridwan Mochammad Ridwan N. R. Handiani Suciati Nisa, Rohadatun Prasojo Prasojo Prasojo, Prasojo Putra, Rosyid Nur Anggara Raden Wulan Saparinda Rafael Martin Rahman, Aisyah Abdul Ramdany Restiyanti, Wening Rhevinalda Bima Prakarsa Roebiandini Soemantri, Roebiandini Rofiqah, Ifah Rozana, Anisa shafa Aunur Rr Sri Saraswati Said Aryonindito Said Aryonindito Sinaga, Baktiar Djafar Sofik Handoyo Srihadi Winarningsih Tettet Fitrijanti Yunita, Devianti