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All Journal Diponegoro Journal of Accounting Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Totok Dewayanto
Accounting Department, Economic & Business Faculty, Diponegoro University
Economics, Econometrics & Finance

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KUALITAS DAN SKILL IT PADA AUDITOR INTERNAL: SYSTEMATIC LITERATURE REVIEW Erika Fara Rosadina; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to investigate the Quality and IT Skills in Internal Auditing. This study also aims to indentify the diversity of outcomes in terms of recommendations and contributions. This research utilized the Systematic Literature Review (SLR) method to analyze and identify various articles published in academic journals indexed in Scopus. Spanning from 2020 to 2022. The focus of the review was on articles discussing internal audit in retaion to quality and IT Skills. The SLR method was employed to identify researchers recomendations, and the limitation of the published studies. The analysis results indicate that academic studies emphasize the importance of Quality and IT Skills in supporting the Internal Audit Process. By enchancing the Quality and IT Skills, it is possible to improve performance and facilitate the completion of tasks. Additionally, it can lead to producting of higher-quality reports. Furthermore, the findings suggest that improving Quality and IT Skills has an impact on a company’s internal controls, making it easier for company to implements improvements and enchancements in its internal control systems. This, in turn, can attract investor interest and be beneficial for the company, it also helps in improving the finansial performance of the company. Moreover, the study reveals that enhancing Quality and IT Skills has a positive influence on auditors as its can affect their emotional intelligence, enabling them to perform their tasks more effectively and efficiently, consequently, research focusing on the Quality and IT Skills in Internal Auditing holds significant appeal for further studies. The findings of this study are expected to provide benefits to auditors, companies utilizing internal and external auditors, by recommending improvements in the quality and IT Skills required for the Internal Audit Process.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, GROWTH, DAN FIRM SIZE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTURDI BURSA EFEK INDONESIA Herlian Rizki Widyatama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Company can provide dividends that are large enough so that it will generate interest in the holders of investors to want to invest in the company. Investors prefer companies that can pay large dividends to companies that pay small dividends, andthere are even a few companies that don't pay dividends at all. This dividend distribution policyis affected by Profitability or Return On Assets (ROA), debt policy, free cash flow, and company growth. Factors that influence the provision of dividends at this writing are return on assets (profitability), current ratio (liquidity),debt to equity ratio (leverage), growth (growth), and company size (firm size). Purpose of this study was to test empirically whether profitability, current ratio, leverage, growth, firm size affect dividend policy in manufacturing companies on the Indonesia Stock Exchange partially or simultaneously (together). Population that was used as the object of observation was 110 manufacturing companies on the Indonesia Stock Exchange in the 2016-2020 period.
PENERAPAN ARTIFICIAL INTELLIGENCE, MACHINE LEARNING DAN DEEP LEARNING PADA KURIKULUM AKUNTANSI - A SYSTEMATIC LITERATURE REVIEW Kesia Athania Purba; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to determine the importance of implementing artificial intelligence, machine learning and deep learning in accounting curriculum in accounting education institutions based on published research articles. This research also aims to explore the gaps in science to develop future academic studies. This research uses the systematic literature review (SLR) method to analyze various articles published in academic journals indexed in Scopus published in 2020 to 2023. Articles were filtered using the specified keywords obtained from various top-ranked journals so that twenty articles were reviewed. The SLR method was used to examine the topic/theme, results, methodology, recommendations and limitations of the published articles. The results of the analysis provide evidence that accounting education institutions need to keep up with the latest developments in digital technology so that the future accountants produced have good technological skills. In line with the possible changes in accounting skills needed in the future, accountants must try to deal with the changes brought by technology. New technologies such as artificial intelligence, machine learning and deep learning should be adopted to maximize the opportunities that will be obtained in the coming years. The findings are expected to provide substantial benefits to educational institutions in adapting the accounting curriculum to digital developments to produce accounting graduates who are able to compete in the labor market.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2021) Murran Afif Wahyudi; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to obtain empirical evidence and to analyze the effect of Good Corporate Governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee meeting, board of commisioners meeting, and managerial ownership on likelihood of financial statement fraud. The sampling method used in this study is purposive sampling method. Data collected from annual report. The data then analized using logistics regression analysi. The results of analysis this study indicate that board size of commissioners, composition of independent commissioners and managerial ownership have a significant negative effect on likelihood of financial statement fraud. While board of commisioners meeting have a significant positive effect and managerial ownership have no significant effect on likelihood of financial statement fraud.
IMPLIKASI BLOCKCHAIN PADA KECURANGAN AKUNTANSI: TELAAH LITERATUR SISTEMATIS (SLR) Zafara Luthfiyyah; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research This research aims to identify the implications of Blockchain in preventing accounting fraud and how it works based on published research articles. This research also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies.This study uses the systematic literature review (SLR) method to analyze various published articles in academic journals indexed in Scopus published in 2020 to 2023. Articles are filtered using the specified keywords obtained from various top-ranked journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles.The results of the analysis provide evidence that academic studies prove the reliability of blockchain based on its main characteristics, namely cryptographic security, decentralization, and network consensus. In the context of accounting fraud, the use of blockchain can reduce the risk of manipulation of financial data, because every transaction is digitally encrypted and authenticated. Information stored in the blockchain cannot be changed or deleted without the consent of the majority of network participants, thereby minimizing opportunities for fraud.These findings are expected to provide substantial benefits to accounting information, developers in terms of developing Blockchain for organizations and recommend exploring more about the impact of the use of technology in accounting.
SYSTEMATIC LITERATURE REVIEW: IMPLEMENTASI ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA BIDANG AKUNTANSI MANAJEMEN Muhammad Akmaluddin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to identify the implementation of artificial intelligence and machine learning in the field of management accounting based on published research articles. Additionally, this study aims to explore gaps in knowledge to contribute to future academic studies. A systematic literature review (SLR) method was employed to analyze various articles published in academic journals indexed in Scopus from 2018 to 2023. Articles were screened using predefined keywords obtained from top-ranked journals. The SLR method was used to review the topics/themes, findings, methodologies, recommendations, and limitations of the published articles. The analysis results provide evidence that the implementation of artificial intelligence and machine learning in management accounting enhances the effectiveness and efficiency of management accountants. It is important to encourage the adoption of this technology to unlock its significant potential, while also considering the ethical aspects of its implementation. This research is expected to be beneficial and contribute to future research development by providing insights and identifying research gaps in the implementation of artificial intelligence and machine learning in management accounting.
PENGARUH TRANSFORMASI DIGITAL: KECERDASAN BUATAN DAN INTERNET OF THINGS TERHADAP PERAN DAN PRAKTIK AUDIT INTERNAL:SYSTEMATIC LITERATURE REVIEW Hipolitus Hamonangan Rumahorbo; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to determine the importance of implementing digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems to conduct internal controls and investigate document the differences found in empirical research. The research is conducted by collecting 20 articles from Scopus published between 2020 until 2023, which will be classified based on the methods used and research results. The method employed in this research is Systematic Literature Review (SLR), which is used to examine the outcome, methodologies, topics/themes, recommendations, and limitations of the published articles. The analysis results provide evidence that digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems have a positive impact on internal audit practices within each company or organization. However, it is important to consider the potential risks and challenges associated with their implementation. AI and IoT are innovative business technologies in digital transformation aimed at managing and transforming businesses. Digital Transformation not only involves technological influences but also changes in culture, operations, and business models
PENGARUH ETHICAL ORIENTATION DAN REPORTING CHANNEL DALAM MENJELASKAN INTENSI DAN PERILAKU WHISTLE- BLOWING (Studi pada Akuntan Publik di Kota Semarang) Ailsa Azaria Laksita; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Findings regarding the low number of employees who report findings of accounting errors or fraud within their companies as well as research gaps from the results of previous studies have encouraged this study to develop and retest a model that is able to explain the low level of whistleblowing behavior. The factors tested for their influence on whistle[1]blowing intention and behavior in this study are ethical orientation and reporting channels.In connection with the aim of the study to develop a research model with ethical orientation and reporting channel variables as predictors of whistle-blowing intention and behavior, data was collected through interviews using questionnaires with accounting staff at the Public Accounting Firm (KAP) in Semarang City who were the research respondents. The collected data is the database to be analyzed using the Structural Equation Modeling (SEM) approach in order to test the model and the influence between variables.The results of statistical tests conducted in this study using empirical data show that the occurrence of whistle-blowing behavior is statistically explained by whistle-blowing intention. The results of this study also show that whistle-blowing intention by respondents is statistically influenced by ethical orientation and reporting channels.
Co-Authors Ailsa Azaria Laksita Alif Nur Krishnamurti Andra Domaro Saragih Anigo Trikartiko Anis Solikatun Aryandra Anantama Daniel Ranbon Bungaran M Daniel Satrio Partogian Deny Prasetyo Djoko Suhardjanto Dzulkifli Dzulkifli Erika Fara Rosadina Fachry Rizqi Amin Fadhil Rahandika Fathaya Aji Aryonanto Gabrielle Dika Duryat Ghazna Jullab Khorraz Herlian Rizki Widyatama Hipolitus Hamonangan Rumahorbo Imanuel Yoka Prasetia Ivan Krisna Priantaka Karel Michael Martin Kesia Athania Purba Kevin Fatahillah Akbar Kukuh Herwibawa Kurnia Purnama Adesya Lissa Damayanti Maulidina Alyssa Makarima Mikha Tri Apriliani Muhammad Akmaluddin Muhammad Ilham Utama Murran Afif Wahyudi Paris Halomoan RAHMAWATI RAHMAWATI Raka Bagaskara Rezaldy Adhyasa Shofiyatul Masithoh Sondang Manik Yuliati . . Zafara Luthfiyyah