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All Journal Jurnal Reviu Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Akuntansi Indicators : Journal of Economic and Business Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Forum Bisnis dan Kewirausahaan International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah)
Indira Djanuarti
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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The influence of board of commissioners’ characteristic on company carbon performance Januarti, Indira; Juniarti, Titis Aulia Rahma
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2651

Abstract

Purpose - This study aims to analyze and empirically test the effect of the board of commissioners’ characteristics on corporate carbon performance. The variables used in this research are board size, board meetings, the presence of independent commissioners, and board gender diversity. Method - This study utilized 421 data observations from energy companies listed on the Indonesia Stock Exchange from 2018 to 2023, obtained from annual reports and sustainability reports. This study was based on these criteria: 180 samples were selected. The analytical method used is multiple linear regression analysis using SPSS version 26. Findings - The results confirmed that board meetings, independent commissioners, and board gender diversity have a positive effect on corporate carbon performance; meanwhile, board size has no positive effect on corporate carbon performance. Implications - Theoretically, in research that the improvement of corporate carbon performance is based on legitimacy and stakeholder theory. Practically, the improvement of characteristics and gender diversity present on the board of commissioners is an effort to carry out effective oversight so that business continuity is maintained by reducing carbon emissions produced.
The Effect of Village Government Competence and Whistleblowing System on the Prevention of Village Fund Fraud with Organizational Culture as a Moderating Variable Nisa, Maulidatun; Januarti, Indira
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6620

Abstract

This study investigates the effect of village government competence and the whistleblowing system on the prevention of village fund fraud, with organizational culture as a moderating variable. This study employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to respondents involved in village fund management in Central Buton Regency. A total of 67 respondents participated in the study, with a 100% response rate, allowing all data to be processed. The data analysis technique utilized Structural Equation Modeling based on Partial Least Squares. The results indicate that village government competence and the whistleblowing system have a positive effect on the prevention of village fund fraud. However, organizational culture is not proven to moderate the relationship between village government competence and the whistleblowing system on fraud prevention. These findings imply that enhancing village government competence and optimizing the implementation of the whistleblowing system are essential factors in strengthening fraud prevention efforts in village fund management.
Financial Performance as Mediator: The Role of Corporate Social Responsibility, Audit Quality, and Financial Distress in Islamic Finance Tax Aggressiveness Suhadi, Suhadi; Januarti, Indira; SET, Fuad; Hardiningsih, Pancawati
IQTISHADIA Vol 17, No 2 (2024): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v17i2.30319

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness with financial performance as a mediating variable. This research employs quantitative methods with a sample size of 168 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020-2022. Data were processed using multiple linear regression, and Sobel tests for mediation analysis. The results show that CSR and audit quality have a significant positive influence on financial performance. Meanwhile, financial distress has a significant negative effect on tax aggressiveness. CSR has a significant negative influence on the Effective Tax Rate (ETR). Audit quality has a significant positive influence on ETR, and financial distress also has a significant positive effect on ETR. Meanwhile, financial performance has not been proven to mediate CSR against tax aggressiveness. Theoretically, these findings suggest that financial performance is not a significant channel for understanding how CSR affects tax aggressiveness. In practical terms, this means that when a company conducts CSR activities, its impact on the tax strategy is not mediated by how well the company performs financially.
Implementing Artificial Intelligence in Auditing: A Systematic Literature Review of Trends, Challenges, and Adoption Riski Andriyanto; Indira Januarti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3389

Abstract

This study aims to systematically review and synthesize the application of Artificial Intelligence (AI) in the field of auditing, with a focus on development trends, benefits, challenges, and differences in adoption levels between the global context and Indonesia during the 2020–2025 period. The research population consists of reputable scientific journal articles that discuss the use of AI in financial auditing. This study employs a Systematic Literature Review (SLR) method following the PRISMA 2020 protocol. Article selection was conducted using the Scopus (Q1–Q4) and Sinta (1–2) databases based on predefined inclusion and exclusion criteria, resulting in a final sample of 15 articles. Thematic analysis was applied to identify key patterns and dominant themes within the selected literature. The findings indicate that global auditing practices increasingly utilize machine learning, natural language processing, and robotic process automation to support risk-based auditing, fraud detection, and continuous auditing. AI implementation has been shown to significantly enhance audit efficiency, accuracy, and overall audit quality. Nevertheless, several challenges persist, including high technology investment costs, ethical and data privacy concerns, limitations in auditor competencies, and infrastructure constraints, particularly in developing countries. Comparative analysis reveals that global audit firms are positioned at the innovators and early adopters’ stage, while Indonesia remains at the early majority stage of AI adoption. This study concludes that successful AI implementation in auditing requires an integrated framework that aligns technological readiness, auditor acceptance, and innovation diffusion to sustainably improve audit quality in Indonesia.
Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator Dhini Suryandari; Indira Januarti
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.29932

Abstract

Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements.Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews.Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements.Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Triyana Triyana; Indira Januarti
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the effect of profitability, leverage, and company size on Corporate Social Responsibility disclosure. The variables used in the test are profitability, leverage, and company size as independent variables, with Corporate Social Responsibility disclosure as the dependent variable. The population in this study were manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange in 2020-2023. Sampling using the sensus sampling method with certain criteria resulted in 176 observation data for 4 years of research (2020-2023). The data analysis method used in this study is multiple linear regression analysis. The results of the study indicate that profitability has a positive effect on CSR disclosure, while leverage has no effect on CSR disclosure. Furthermore, company size doesn’t prove positive effect on CSR disclosure.
Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.093 KB) | DOI: 10.24856/mem.v35i1.1183

Abstract

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces
Measuring the Role of Female Auditor Behavior: Evidence in Indonesia Saifudin Saifudin; Indira Januarti; Jake M. Laguador
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.614

Abstract

Purpose: This research aims to further examine the factors that cause the underrepresentation of female auditors in Indonesian public accounting firms in their professional behavior. Method: The data were collected through the implementation of experimental methods in between subjects with 2x2x2 factorial design, which involved a total of 104 participants, including partners, managers, senior staff, and junior staff, whose data were collected directly at the IAPI training in Semarang City. Data processing was then carried out using ANOVA and regression approaches. Findings: The results show that female and male auditors exhibit equivalent levels of professional skepticism. This indicates that the professionalization and standardization of auditing create convergence in professional competencies, regardless of gender differences. However, female auditors exhibit slightly higher levels of audit communication behavior than male auditors. This is manifested in a more comprehensive disclosure of audit information and a preference for participatory communication. Female auditors exhibit higher levels of organizational culture behavior, as evidenced by a stronger awareness of the importance of organizational ethical values and a supportive work environment. Implications: These findings suggest that public accounting firms should eliminate gender-based biases in professional recruitment and promotion, as the convergence of professional skepticism indicates that core auditing competencies are gender-neutral. Firms are encouraged to implement gender-diversity policies that move beyond representation, focusing instead on integrating the unique behavioral strengths into specialized auditor training and leadership development programs. Novelty/Value: This study employs experimental design to integrate moral sensitivity theory and explain complex gender differences in auditing, providing practical implications for gender diversity policies and auditor training.
Co-Authors . Faisal Achmad Eko Prasetyo, Achmad Aditya Purba Nugraha Alamsyah, Andrea Aldila Dinanti Alfa Vivianita Andarini, Putri Andarini, Putri Angga Surya Anis Chariri Ardyanti Nilasari Saputri Arief Raharjo Ashari Bunyaanudin Astari Bunga Pratiwi Benedicta Adinsa Bella Savira Ceacilia Srimindarti Ceacilia Srimindarti Claudya, Ditta Elfratianti Dani Adi Kurniawan Darsono Darsono Desspa Ayu Pusparatna Dhini Suryandari, Dhini Dian Fitriani Dida Adi Setyadharma Dyna Puspitasari Edningsari Dewi Oktaritama Eko Budi Setyarno Enny Yulia Natasari Eriskawati, Evi Evi Eriskawati, Evi Fabio Bolanda Sandy Fiki Fiki Gozali, Efva Octavina Donata Hardanti, Okta Karina Ira Prawita Sari Iva Indarnika Cahaya Martha Jake M. Laguador Juniarti, Titis Aulia Rahma Khoirur Rohmawati Khrisna Adisatya Sujati Koharudin, Alif Loverita, Vindy Felycia Maryono Maryono Mar’ati, Fudji Sri Melina Faridhana Harmoni Miranda Setiyowati Mohamad Danand Giswa Muhammad Iqbal Muhammad Luthfi Muhammad Noor Ardiansah Mytha Chandra Dewi Nisa, Maulidatun Nugroho Dwi Ananto Nurul Kusuma Wardani Oka Septa Tinambunan Oktaritama, Edningsari Dewi Pancawati Hardiningsih Pramardhikasari, Ellensia Praptitorini, Mirna Dyah Praptitorini, Mirna Dyah Prihantini, Febrina Nafasati Putri Kurnia Sari Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Reza Auliya, Reza Riski Andriyanto Rohmawati, Khoirur RR Karlina Aprilia Kusumadewi Rr. Sri Handayani Sabella, Adinda Sadda, Yusran Saifudin - Sari Rahmadhani Sari Rahmadhani Sari, Ratna Novita SET, Fuad Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Syoraya, Siti Suhadi Suhadi Thifal Suci Khairunnisa Triyana Triyana Tyas, Ira Cahyaning Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz