Article Per Year (5 Year)
p-Index From 2021 - 2026
3.852
P-Index
This Author published in this journals
All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Pengabdian (JDP) IJBE (Integrated Journal of Business and Economics) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ACCRUALS (Accounting Research Journal of Sutaatmadja) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Akurasi Jurnal Akuntansi
Sinta Setiana
Universitas Kristen Maranatha
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Akuntansi Bisnis

 1 
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Co-Authors -, Hanny Alamsyah, Andea Aura Regia Crystalin aurellia, tan lilyani Barnabas Tridig Silaban Bram Hadianto Carolina Chandra Wijaya Crystalin, Aura Regia Debbianita, Debiannita Dewi , Nunik Lestari Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Enny Prayogo Erna Erna, Erna Ester Natalia Eunike, Eiren Febianti, Febi Glorya Sophieana Gultom, Putriyani Hanny Hanny Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Imam Akbar, Imam Imelda Lisa Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Joni Joni, . Kambono, Herman Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lisa, Imelda Maria Natalia Maria Natalia Maria Natalia, Maria Meliana Halim Meliana Halim Meyliana Meyliana Meyliana Monalisa, Yani Najmi Mutia Juhaeni Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunnik Lestari Dewi Oktavianti Oktavianti Pranata, Ilham Puput - Cintia Puput Cintia Puput Cintia, Puput Ranesa Thedya Rapina Richard Anthony Rini Handayani Rini Handayani Rini Handayani Rusyana, Finna Santy Setiawan Se Tin Sherin Ivana Dewi Sherlywati Sherlywati Sie, Inri Imelix Silaban, Barnabas Tridig Silvia Steven Asher Surifran, Vicky Putra Tan , Kwang En Tan Kwang Tan Kwang En Tanujaya, Tyara Angel Clarissa Verani Carolina Vinny Stephanie Hidayat Wijaya, Anggela - Wijaya, I Nyoman Agus Yani Monalisa Yenni Carolina Yunita - Christy Yunita Chirsty Yunita Christy Yunita Christy Yunita Christy