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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 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 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.
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 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 Septiyana, Renny Fidya Siti Latifatul Arifani Syaiful Iqbal Tama, Steffi Lituhayu Van Tandang Setiabudi Wahyuni Nur Hidayati