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All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Indonesia Sosial Teknologi Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) JPNM : Jurnal Pustaka Nusantara Multidisiplin Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurul Fachriyah
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya, East Java
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinan Audit Fee (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2018-2020) Fachriyah, Nurul
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3303

Abstract

This study aims to identify the determinants of audit fees in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Using a quantitative approach and linear regression analysis on secondary data from annual financial reports, it was found that among the four independent variables examined—going concern, corporate governance, company size, and audit firm size—only company size has a significant effect on audit fees. Company size influences audit fees due to greater operational complexity, audit risk, and the need for additional services. These findings support Agency Theory and have practical implications for large company management to manage risk and complexity to control audit costs, as well as for auditors and policymakers to consider company size when setting audit fees and formulating regulations.
The Use of Artificial Intelligence in Financial Statement Audit Nurul Fachriyah; Octadila Laily Anggraeni
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.5251

Abstract

The rapid advancement of Artificial Intelligence (AI) has transformed various industries, including financial auditing, by improving efficiency, accuracy, and fraud detection. This study investigates the extent of AI adoption in financial audits in Indonesia, with a focus on both Big 4 audit firms and smaller, local firms. Through a literature review and interviews with auditors from eight firms, the research explores the current state of AI utilization and the barriers to its implementation. The results indicate that while Big 4 firms are in the developmental phase of integrating AI into their auditing processes, smaller firms face significant obstacles, such as financial limitations, lack of expertise, and regulatory uncertainties, which hinder AI adoption. Despite the challenges, auditors from larger firms anticipate that AI will play a crucial role in future audits. The study concludes that AI adoption in Indonesian financial audits is uneven, and further efforts are required to support smaller firms through accessible AI tools, clearer regulations, and targeted training. These measures are essential for closing the gap in audit quality between large and small firms, ensuring broader AI implementation in the auditing sector.
The Effect Of Audit Committee, Audit Tenure, And Audit Fee On Audit Quality Sulistiyanto, Risky Mukti; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.506

Abstract

This study aims to examine the effect of audit committees, audit tenure, and audit fees on audit quality. The research objects used are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 57 data were successfully collected using the purposive sampling method. Data analysis was carried out using the logistic regression analysis method with the SPSS application. The test results show that the audit committee and audit fee affect audit quality, while audit tenure has no effect. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komite audit, audit tenure, dan fee audit terhadap kualitas audit. Objek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sebanyak 57 data berhasil dikumpulkan dengan metode purposive sampling. Analisis data dilakukan menggunakan metode analisis regresi logistik dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa komite audit dan fee audit berpengaruh terhadap kualitas audit, sdangkan audit tenure tidak berpengaruh terhadap kualitas audit.
Factors Affecting Financial Statement Fraud In State-Owned Enterprises Listed On The Idxbumn20 Index In 2018-2022 Based On The Fraud Pentagon Theory Satria, Bayu Dwi; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.565

Abstract

This research aims to determine whether Financial Target, Ineffective Monitoring, Change in Auditor, CEO’s Education, and Frequent Number of CEO’s Picture affect financial statement fraud. The samples of this research include 14 IDXBUMN20 companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, selected through purposive sampling. The data are analyzed by logistic regression processed by IBM SPSS Statistics 22 software. The result of this research exhibit that Ineffective Monitoring and CEO’s Education affect financial statement fraud while Financial Target, Change in Auditor, and Frequent Number of CEO’s Picture do not affect financial statement fraud.
Determinants Of Financial Statement Fraud Indications Using The Beneish M-Score Model In The Indonesian Infrastructure Sector Zaen, Nadya Syahira; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This quantitative study aims to provide empirical evidence on the influence of earnings management, leverage, audit committee characteristics, and audit quality on financial statement fraud indicators, as measured by the Beneish M-Score model. Secondary data were collected from 55 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected through purposive sampling, resulting in a final sample of 143 observations. Panel data regression using the Common Effect Model (CEM) was applied with EViews 13. The results show that earnings management positively affects financial statement fraud indications, the audit committee negatively affects these indications, while leverage and audit quality have no significant effect on financial statement fraud indications
Determinan Intensi Whistleblowing Mahasiswa Akuntansi di Universitas Brawijaya melalui Whistleblowing System Haekal Aria Dian Prakoso; Nurul Fachriyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10893

Abstract

Pelanggaran etika di perguruan tinggi masih menjadi permasalahan serius sehingga Whistleblowing System (WBS) diperlukan untuk mendeteksi penyimpangan. Penelitian ini bertujuan menguji pengaruh sikap terhadap perilaku, norma subjektif, persepsi kontrol perilaku, dan lingkungan etika terhadap intensi mahasiswa akuntansi melakukan whistleblowing melalui WBS. Menggunakan kerangka Theory of Planned Behavior dan Ethical Work Climate Theory, data dikumpulkan melalui survei terhadap 100 mahasiswa S1 Akuntansi Universitas Brawijaya yang telah menempuh mata kuliah Akuntansi Forensik. Sampel diambil secara simple random sampling. Instrumen berupa kuesioner skala Likert lima poin yang diadaptasi dari penelitian sebelumnya dan telah diuji validitas serta reliabilitasnya melalui pilot test pada 30 responden. Analisis data menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan software SmartPLS 4.0, mencakup evaluasi model pengukuran dan model struktural. Hasil penelitian menunjukkan bahwa sikap terhadap perilaku (β=0,224; p=0,002), norma subjektif (β=0,225; p=0,011), persepsi kontrol perilaku (β=0,375; p<0,001), dan lingkungan etika (β=0,244; p=0,001) berpengaruh positif signifikan terhadap intensi whistleblowing, dengan persepsi kontrol perilaku sebagai prediktor terkuat. Model menjelaskan 56,5% varians (R²=0,565). Temuan ini menegaskan pentingnya kemudahan akses, perlindungan pelapor, dukungan sosial, dan iklim etika organisasi dalam mendorong pelaporan pelanggaran. Oleh karena itu, perguruan tinggi perlu menyediakan saluran WBS yang terjamin kerahasiaannya serta memperkuat budaya integritas akademik. Penelitian ini memberikan kontribusi bagi pengembangan kajian tentang whistleblowing di lingkungan pendidikan tinggi.
Co-Authors Alisha, Priscilla Keira Ana Tri Nurkholidah Andeskara, Saqian Putra Anisa Rohmaningrum Christianto, Feby Cintya Sucipto, Meyda Ines Endang Mardiati Ervilah , SE Ervilah SE Esti Laras Aruming Tyas Fachry Abda El Rahman Fadia Bella Donna Feby Christianto Frinka, Christania Dara Haekal Aria Dian Prakoso Hakim, Adam Abdurrahman Hardjowono, Theofani Eka Putri Intan Azizah Rochmah Ivan Juniansyah Kurniawan, Rafi Razak Laily Anggraeni, Octadila Made Aristia Prayudi Mardiati, Endang Maulida, Ulrica Cinta Nur Maulidah, Zahrotun Muhammad Fauzan Ramadhan Mulya, Daffa Haidar Nadya Ramdhani Nanda Widaninggar Nurkholidah, Ana Tri Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Permadi, Rafifah Adelia Putri Putri, Yosi Widhia Rangga Nuh Apriadi Riska Agustin Widya Pradana Rochmah, Intan Azizah Rosali, Tiara Paramitalynia Sarah Fakhirah Satria, Bayu Dwi Septiyana, Renny Fidya Siti Latifatul Arifani Sulistiyanto, Risky Mukti Syaiful Iqbal Tama, Steffi Lituhayu Van Tandang Setiabudi Wahyuni Nur Hidayati Zaen, Nadya Syahira