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All Journal Jurnal Sinar Manajemen Tangible Journal Accounting Research Unit (ARU JOURNAL) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi Manajemen dan Kewirausahaan
Taliding, Arianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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The Pengaruh Sumber Daya Manusia, Teknologi Informasi, dan Etika Profesi terhadap Kualitas Auditor Eksternal Asnawir, Asnawir; Touwely, Godprit Haris; Hidayatullah, Andi Muh Syukur; Firmansyah, Andi; Taliding, Arianto; Nurhaedah, Nurhaedah
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp184-193

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sumber Daya Manusia (SDM), Penggunaan Teknologi Informasi (TI), dan Etika Profesional terhadap Kualitas Auditor Akuntan Publik Eksternal pada Kantor Akuntan Publik (KAP) di wilayah Kalimantan dan Sulawesi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui analisis Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Data primer diperoleh dari hasil penyebaran kuesioner kepada 70 auditor eksternal yang dipilih secara purposif berdasarkan representasi wilayah. Hasil penelitian menunjukkan bahwa SDM, TI, dan Etika Profesional berpengaruh positif dan signifikan terhadap kualitas auditor eksternal. Di antara ketiga variabel tersebut, SDM menjadi faktor paling dominan yang menentukan keberhasilan audit, diikuti oleh peran TI dan Etika Profesional sebagai faktor pendukung. Selain itu, Kualitas Auditor Akuntan Publik Eksternal berperan sebagai variabel pemoderasi yang memperkuat hubungan antarvariabel utama. Secara empiris, penelitian ini menegaskan pentingnya peningkatan kompetensi auditor, adaptasi teknologi audit modern, serta penerapan etika profesional secara konsisten dalam membentuk audit yang kredibel, transparan, dan berintegritas tinggi.
Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia Nababan, Ailen Romauli; Teri, Teri; Taliding, Arianto; Tikupadang, Wendy Kala
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.725

Abstract

This study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations.
Co-Authors Ambalele, Elisabeth Aminah Aminah Andi Firmansyah Andi Irfan, Andi Askar, Muhammad Asnawir Asnawir Dicky Zulkarnain Rona Gah Gemini, Pra Guntur, Ihsan Herlina Herlina Hidayatullah, Andi Muh Syukur Imanuddin Imanuddin, Imanuddin Irpa, Kristina Kamaruddin Mangnganna, Makdalena Monalisa Monti, Renny Nababan, Ailen Romauli Natasya, Evelyn Putri Nur Mega Nurhaedah Nurhaedah Nurmega NURUL AZIZAH Sombolayuk, Nadia teri, teri Touwely, Godprit Haris Usman, Rahmi Wendy Kala Tikupadang