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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Indonesian Journal of Multidisciplinary on Social and Technology Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research COUNT: Journal of Accounting, Business and Management IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JPS (Jurnal Perbankan Syariah) Indonesian Journal of Innovation Multidisipliner Research
Nugroho, Dwiyanjana Santyo
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Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Fadlilah, Andi Hidayatul; Nugroho, Dwiyanjana Santyo; Patria, Nelly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Co-Authors Aji, Tri Susilo Wahyu Alamin, Ahmad Fikri Andi Hidayatul Fadlilah Anita Anita Aristi Putri, I Gusti Ayu Agung Azahra, Athiyyah Raras Dewi, Azzahra Aulia Fauziyah, Alifah Hafidz Felisianus Novandri Rahmat Fitrianto, Adi Hidayat, Meyva Ashilah Hidayati, Aulia Riska Krisnandika, Verina Ruth Nelly Patria Pandak, Alfrid Rosella, Nafisa Rossa, Vidya Dharma Rudy Tobing, Rudy Vera Diyanty