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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian Masyarakat Indonesia AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA
Iswajuni, Iswajuni
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor Deddy Kurniawansyah; Iswajuni Iswajuni; Nawa Iftitah
Studi Akuntansi dan Keuangan Indonesia Vol 9 No 1 (2026): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.9.1.1-23

Abstract

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters (KAM) and its impact on investor reactions in Indonesian companies. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) period 2022-2024. The sample was selected using a census method with a total of 1,894 observations. Data analysis techniques used multiple regression with the help of SmartPLS. This study found that the involvement of the Big four accounting firms, audit fees, and audit partner gender had no effect on the readability of KAM. Investors in Indonesia reacted positively to the easy-to-read KAM. This study showed a significant contribution to agency and signaling theory as an important form of information quality that can minimize information asymmetry problems with the presentation of well-readable KAM. For investors, it can improve their understanding of accounting practices, reporting practices, and corporate governance issues that impact decision making. For regulators, it can be a strategy to formulate policies that can improve the value of auditor report communications in Indonesia.
The Impact Corporate Social Responsibility Performance on Financial Performance: Does CSR Committee, and Audit Quality Matter? Deddy Kurniawansyah; Iswajuni Iswajuni; Narulita Puspita Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3080

Abstract

This study examines how corporate social responsibility on financial performance, with the CSR committee and audit quality as a moderating factor. The study used of 162 observation data from company listed SRI-KEHATI from 2018 to 2025. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the CSR performance has a positive effect on financial performance. CSR Committee does not moderate the effect CSR performance on financial performance. The audit quality has strengthened the effect of CSR performance on financial performance. Theoretically, this study contributes to the development of literature related to stakeholder and agency theory. For management, as a strategy of responsible and sustainable business practices. For potential investors, as investment strategy in companies that are committed to ethical behavior, regulatory compliance, and sustainable development. For Financial Services Authority (OJK), as a basis for strengthening policies to maintain the stability of the financial system, promote inclusive economic growth, and protect the interests of the public.
The Role of the Internal Audit Function in Moderating the Effect of Audit Committee Gender Diversity on Audit Quality Deddy Kurniawansyah; Iswajuni Iswajuni
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.v9i2.2867

Abstract

This study examines how gender diversity on the audit committee board affects audit quality, with the internal audit function serving as a moderating factor. The study analyzed 321 firm-year observations based on the annual reports of manufacturing firm listed on Indonesia Stock Exchange listed between 2019 and 2023. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the resence of women makes the audit committee more diverse and able to have a higher impact on audit quality. They have high performance standards to demonstrate the importance of the audit committee's responsibility in the financial reporting and management monitoring process. The internal audit function has strengthened the effect of a gender diversity on audit quality. Theoretically, this study contributes to the development of literature related to agency theory. For potential investors, as a strategy, invest in companies that have quality audits due to the strong encouragement from companies with more gender-diverse audit committees. For the government, strengthen the policy of women leadership on corporate boards to improve good governance.
Co-Authors Afrida Yunda Nirmala Arina Manasikana Arina Manasikana Arina Manasikana Bryan Luke Cintya Handayani Dandy Evan Kiswara Deddy Kurniawansyah Deddy Kurniawansyah, Deddy Devanus Lahardo Dihan Isro Idayati Dina Indriana Dira Salwa Amalina Djoko Agus Purwanto Ega Widya Prayogo Fakhrina Fauzul Minnah Filmiar Yunida Nawangsari Lailatul Pratama Putri Nadia Anridho Narulita Puspita Sari Nawa Iftitah Nindya Tresiana Putri Retnawati, Anna Soegeng Soetedjo Sri Iswati Suciati Suciati Tantri Sun Vidya Intani Viola Puspa Imelda Wiwied Ekasari