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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jambura Economic Education Journal JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JAT (Journal of Accounting and Tax) Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Jurnal Inovasi Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Rida Perwita Sari
Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PROFITABILITY, FIRM SIZE, AND FINANCIAL REPORTING TIMELINESS: AUDIT FIRM REPUTATION AS A MODERATOR Mohammad Akbar Dwi Ferdianto; Rida Perwita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/kez45d79

Abstract

This study aims to examine the effect of profitability and firm size on financial reporting timeliness, with Public Accounting Firm (KAP) reputation as a moderating variable. A quantitative approach was employed with a population of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Through purposive sampling, a valid sample of 48 companies with 240 observations was obtained. Data analysis was conducted utilizing Partial Least Squares - Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. The results indicate that profitability and firm size have a significant effect in accelerating the timeliness of financial reporting. However, testing of the moderating variable reveals that KAP reputation does not moderate the effect of profitability and firm size on reporting timeliness. These empirical findings corroborate signaling theory and agency theory, affirming that the efficiency of audit completion time is predominantly driven by internal motivation and administrative readiness, rather than a reliance on Big Four KAP affiliations.
ARTIFICIAL INTELLIGENCE DAN REMOTE AUDIT DALAM MENINGKATKAN KUALITAS AUDIT: LITERATURE REVIEW Jihan Shafira; Rida Perwita Sari
Prosiding Seminar Nasional Indonesia Vol. 4 No. 1 (2026): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22255029

Abstract

The development of digital technology has driven changes in audit practices through the use of Artificial Intelligence (AI) and Remote Audit. This study aims to analyze the role of these two technologies in supporting audit quality. This study employs a qualitative approach using a literature review method by searching relevant literature through Scopus and Sinta. The relevant literature was analyzed to identify findings, similarities, and differences among previous studies. The results indicate that AI has the potential to improve audit quality through data processing, pattern and risk identification, and increased audit efficiency. Meanwhile, Remote Audit supports flexibility, faster information collection, and broader audit coverage. However, the benefits of both technologies are not automatic, as they depend on technological readiness, auditor capabilities, and implementation limitations. Therefore, AI and Remote Audit can serve as supporting technologies for audit quality when properly implemented while maintaining professional auditor judgment.
Co-Authors Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alfian Chandra Ayuswantana Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa Ratna Sari Anisa, Nurul Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Ega Adelia Eko Riadi Elva Aulia Mellinia Endah Sulistyo Erna Sulistyowati Erna Sulistyowati Erna Sulistyowati Erna Sulistyowati Faluthia Fitri PN Famia Septa Dinda Alfia Febriantoro, Yoga Gabrena Septi Aulia Grana Koeswardani Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Indrawati Yuhertiana Ireva Suryananingtyas Jihan Shafira Kannitha Alana Kekoto Manneh Khaulan Ma'rufah Kholifahtul, Indartik Lidya Primta Surbakti M. Yogi Riyantama Isjoni Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Mohammad Akbar Dwi Ferdianto Muhammad Aqiil Fahreza Yofiansyah Muhammad Ayub Qonaa Mukti Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Nanda Wahyu Saputra Narisyah Evita Zharah Nelly Saadah Aprillia Noval Alief Rahman Aditya Novi Eka Nadias Nur Azizah Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur PUSPITA SARI, RIKA Putri Maulidyah Putri, Firdianti Permata Ramadhani Anhar Fahrezi Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Saiful Anwar Salsa Fitriandani Samas Adimisa Mishbah Habibie Saputra, Naufal Daris Sela Anisya Saharani Shalsya Dian Aprilyana Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Sri Hastuti Suprapto, Siti Alisia Asri Suprianti, Lilik Tiara Fibrianti Ning Tyas Toelle, Aleisia Tamariezka Aurellia Turino Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah