Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Equity IIJSE Equity
Mubarrok, Ahmad Zakie
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effect of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in Insurance Companies Registered on The Indonesia Financial Services Authority in 2019 – 2023 Mulyawan, Zahra Muslimah; Mubarrok, Ahmad Zakie
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1338

Abstract

This study aims to determine the influence of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in insurance companies listed with the Indonesia Financial Services Authority from 2019 to 2023. The study utilizes a sample of 34 conventional general insurance companies selected through purposive sampling techniques. The type of data used is secondary data obtained through the observation of financial reports of insurance companies registered and supervised by Indonesia Financial Services Authority from 2019 to 2023. Data analysis is performed using SPSS 27 software with various analysis techniques, including descriptive statistical tests, classical assumption tests, multiple linear regression analysis, determination coefficient analysis, partial hypothesis tests, and simultaneous hypothesis tests. The research results show that (1) Return on Equity has no effect on Tax Avoidance, (2) Current Ratio has a positive effect on Tax Avoidance, (3) Debt to Asset Ratio has a positive effect on Tax Avoidance, (4) Risk Based Capital has no effect on Tax Avoidance, (5) The simultaneous test shows that Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio have a simultaneous effect on Tax Avoidance.
Moderating Task Complexity in the Influence of Locus of Control, Self-Efficacy, and Time Budget Pressure on Audit Judgment: A Bibliometric Analysis Prakasa, Erlangga; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7078

Abstract

Auditors play a crucial role in ensuring that the financial statements presented by audited entities are prepared fairly and accurately. In the auditing environment, where the application of audit judgment is critical, its significance becomes even more pronounced under conditions of high uncertainty and limited time. This study focuses on the factors influencing auditors’ audit judgment, particularly locus of control, self-efficacy, and time budget pressure. Audit judgment is essential when auditors are confronted with task complexity and incomplete information, requiring them to exercise professional discretion in evaluating and determining audit outcomes. This research adopts a bibliometric literature review method, wherein relevant scientific articles published in the Scopus database between 2015 and 2025 were systematically collected, screened, and analyzed using VOSviewer software. Through this bibliometric approach, the study identifies publication trends, dominant keywords, co-authorship patterns, and thematic clusters related to the factors affecting audit judgment. The review highlights key variables such as locus of control—which pertains to auditors' perceived control over their professional responsibilities; self-efficacy—which reflects their belief in their ability to carry out audit tasks effectively; and time budget pressure—which represents the constraints imposed by limited time during audit engagements. Additionally, the findings indicate that task complexity serves as a moderating variable that may amplify or diminish the effects of these factors on the quality of audit judgment.
The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region Irawan, Nugrahadi Fajria; Winarningsih, Srihadi; Mubarrok, Ahmad Zakie
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2555

Abstract

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
Co-Authors Erlangga Prakasa Irawan, Nugrahadi Fajria Mulyawan, Zahra Muslimah Poppy Sofia Koeswayo Prakasa, Erlangga Winarningsih, Srihadi