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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) TEMA (Jurnal Tera Ilmu Akuntansi) Monex: Journal of Accounting Research AKUNTANSI DEWANTARA Jurnal AKSI (Akuntansi dan Sistem Informasi) Sebatik Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Bina Bangsa Ekonomika Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan JIMEKA Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vitriyan Espa
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AUDIT DIGITALIZATION BY AUDIT TOOL AND LINKED ARCHIVE SYSTEMS (ATLAS) IN SUPPORTING FINANCIAL REPORT AUDIT Yusnita, Erni; Jaudah, Jihan Fadhilah Hang; Melisa, Melisa; Winarti, Tri; Fajaria, Ulfa; Maulana, Muhammad Ilham; Ikhsan, Syarbini; Espa, Vitriyan
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64034

Abstract

The audit of financial statements is one of the aspects that is influenced by the presence of Computer-Assisted Audit Techniques at the Public Accounting Firm as audit work papers, making it easier for auditors to provide their services. The Audit Tool and Linked Archive System (ATLAS) application assists auditors in the application of Auditing Standards and Public Accountant Professional Standards. The purpose of this study is to determine the auditor's perspective at KAP Syarbini Ikhsan on audit digitization through the ATLAS application in supporting the financial statement audit process. The method in this research is descriptive qualitative, which is based on theoretical studies, results from previous studies, observations, and interviews, which are then collected, analyzed, and concluded. The results of the research show that the ATLAS application acts as a tool for the Ministry of Finance to seek uniform reporting for all public accounting firms in Indonesia. Other results also show that KAP Syarbini Ikhsan has been slowly implementing ATLAS since 2019 to support its financial report audit process, but this implementation has not been carried out optimally.
Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI Nursela Nursela; Ira Grania Mustika; Vitriyan Espa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3615

Abstract

Environmental, Social, and Governance (ESG) reporting in Indonesia continues to grow significantly in quantity, but this increase has not been fully accompanied by adequate sustainability information quality. Many companies have disclosed ESG information, yet the disclosures remain general and do not fully reflect transparency and substantive sustainability information. This study aims to analyze the effect of digital transformation and the proportion of independent commissioners on ESG reporting quality in companies included in the ESG Quality 45 IDX KEHATI during 2021–2024. The population consisted of all companies listed in the ESG Quality 45 IDX KEHATI index during the observation period. The sampling technique used purposive sampling, resulting in 88 observations. The study employed secondary data obtained from annual reports and sustainability reports. A quantitative approach with panel data regression analysis was applied. The results indicate that digital transformation and the proportion of independent commissioners have a significant positive effect on ESG reporting quality. These findings suggest that digital technology improves the effectiveness of sustainability data management and corporate information transparency, while independent commissioners strengthen the oversight function in ESG reporting practices. The study concludes that digital transformation and the proportion of independent commissioners are important factors in improving corporate ESG reporting quality and provides practical implications for companies and regulators in strengthening ESG implementation and reporting standards in Indonesia.
Co-Authors Adisty, Lyanti Akwilia, Asteria Andika Andika Anggraini, Laila Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Cahya, Angela Restu Christine, Nava Ponti Fortune Damayanti, Fera Dellaconi, Anggitha Desyana, Gita Elok Heniwati Fajaria, Ulfa Fajriannoer, Muhammad Rafly Galbanero, Samuel Ricky HARYONO Hasanudin Hasanudin Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Imelda, Lia Ira Grania Mustika Iwan Triyuwono Jaudah, Jihan Fadhilah Hang M. Irfani Hendri Marsela Diaz Maulidia, Rahma Melati, Merry Mawar Melisa Melisa MUHAMMAD FAHMI Muhammad Ilham Maulana Muhsin Muhsin Nina Febriana Dosinta Nursela Nursela Nurul Huda Pertiwi, Dewi Asih Putri, Aqiela Karamina Raden Roro Widya Ningtyas Soeprajitno Rakha Dwi Januandika Ramadhan, Khaidir Rudi Kurniawan Rudy Kurniawan Sari Rusmita Sari, Bella Mega Sibarani, Revalino Sahat Tua Sugeng Santoso Tanjaya, Hans Natanael Titik Susanti Tiya Nurfauziah Tri Winarti Umyana, Ayu Unti Ludigdo Wukuf Dilvan Rafa Yantiana, Nella YUSNITA, ERNI