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All Journal Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi
Ardianto Ardianto
Universitas Airlangga
Economics, Econometrics & Finance

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AKUNTABILITAS AKUNTAN PUBLIK DALAM MEMENUHI KUALITAS AUDIT Ni Nyoman Alit Triani; Widi Hidayat; Ardianto Ardianto
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.13

Abstract

Abstrak: Akuntabilitas Akuntan Publik dalam Memenuhi Kualitas Audit. Tujuan penelitian ini untuk melihat akuntabillitas akuntan publik dengan memenuhi peraturan IAPI Nomor 4 Tahun 2018 melalui kompetensi, etika dan independensi. Metode yang digunakan studi kasus dengan pendekatan single case with embedded. Penelitian ini menunjukkan penerapan kompetensi, etika, dan independensi akuntan publik secara keseluruhan telah diaplikasikan oleh akuntan publik untuk meningkatkan kualitas audit. Kantor akuntan publik memiliki standar kebijakan berbeda dalam meningkatkan kualitas audit. Meskipun demikian, akuntan masih bergantung dari kebijakan masing-masing kantor akuntan publik dalam hal peningkatan kompetensi. Abstract: Accountability of Public Accountants in Fulfil Audit Quality. The purpose of this study is to see the accountability of public accountants by fulfilling IAPI regulation number 4 of 2018 through the competence, ethics and independence. The method used is a case study with a single case embedded approach. This research shows that the application of competency, ethics, and independence of accountants as a whole has been applied by accountants to improve audit quality. Public accounting firms have different policy standards for improving audit quality. Nevertheless, accountants still depend on the policies of each public accounting firm in terms of increasing competence.
BIG DATA, ARTIFICIAL INTELLIGENCE, AND MANAGEMENT ACCOUNTANT: A GLOBAL PERSPECTIVE Suham Cahyono; Ardianto Ardianto
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2081

Abstract

This study aims to objectively explored the relevance of big data issues that have developed in the professional world to the best practices of the management accounting profession. The conceptual framework was developed to become the frame for consideration of making structured designs on artificial intelligence issues. Using data sources derived from literature studies and conducting various reviews of articles related to this interesting topic, conclusions are generated that refer to the implications of management accountant best practices. This study finds that the concept of management accountants is strongly influenced by the adoption of Big Data in the companies. Furthermore, we specifically define and present strategic steps that can suggest management accountants can carry out best practices in accordance with professional programs that have become an important part of practice. This study contributes to the development of the best practice of management accountants where Big Data is the center of attention that cannot be separated from their professional practice so that it is possible to adjust the practice of management accountants that generate added value. To the best authors knowledge, this is the first study to seeks and explores the Big Data and Artificial Intellegence in the management accountant profession from global perspectives. The study provides some deep insight to the accountant management global more take care for their sustainable profession in the long wave of digitalisation.
Co-Authors Ni Nyoman Alit Triani Suham Cahyono Widi Hidayat