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All Journal Dinamika Akuntansi Keuangan dan Perbankan Measurement : Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Terapan Akuntansi Jurnal Darma Agung Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Contemporary Journal on Business and Accounting Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Suwandi Ng
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession Hendrawan, Henky; Suwandi Ng; Rusiana Sari, Agustin; Azizi, Muhammad; Verawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2829

Abstract

The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines the challenges, opportunities, and implications of Big Data technology in the accounting profession. It explores how Big Data tools and techniques can improve data analysis, risk assessment, and fraud detection. However, the adoption of Big Data also presents challenges, such as data privacy concerns, the need for specialized skills, and the complexity of managing large datasets. This review highlights the current state of research in this field and provides insights into the future directions for incorporating Big Data in financial auditing. The findings underscore the necessity for continuous professional development and the adaptation of regulatory frameworks to fully harness the benefits of Big Data technology
PENGUJIAN VARIABEL PREDIKTOR EARNING QUALITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus Eduardus; Novita, Agnes
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121308

Abstract

ujuan penelitian ini adalah untuk menguji enterprise risk management, financial capacity, sustainability reporting performance yang berperan sebagai variable prediktor earning quality dan dampaknya terhadap nilai perusahaan. Model penelitian dibangun berdasarkan teori keagenan dan teori pemangku kepentingan. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 37 perusahaan non keuangan. Analisis data dilakukan melalui regresi dan analisis jalur serta pengujian sobel. Hasil penelitian ini menunjukkan bahwa enterprise risk management, sustainability reporting performance, sebagai variable predictor earning quality berpengaruh positif dan signifikan terhadap nilai perusahaan. Financial capacity berpengaruh negatif terhadap earning quality. Pengujian sobel mengkonfirmasi bahwa earning quality memediasi pengaruh enterprise risk management, financial capacity, sustainability reporting performance terhadap nilai perusahaan. Kata-kata kunci: Enterprise Risk Management, Financial Capacity, Sustainability Reporting Performance, Earning Quality, Nilai Perusahaan
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Ng, Suwandi; Daromes , Fransiskus E.; Lukita, Merlin; Bangun, Yakobus K.; Lukman
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1wj1vp80

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financialperformance. The population used is all non-financial companies listed on the Indonesia StockExchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, whichwere selected by purposive sampling method. The results of this study indicate that philanthropy has asignificant effect on financial performance but not significant on firm value. However, another findingreveals that financial performance has a significant effect on firm value. Based on Sobel's test results,it shows that financial performance mediates the effect of philanthropy on firm value.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Tangke, Paulus; Ng, Suwandi; Tungadi2, Erica
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ptjaaz98

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on auditjudgment through Professional Skepticism as an intervening variable. The population in this study is aPublic Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting FirmDirectory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and usingpurposive sampling method. Sources of data in this study are primary data collected throughquestionnaires. This study use multiple linear regression analysis and path analysis.The resultsshowed that experience has a negative and not significant on professional skepticism, task complexityhas a negative and significant on professional skepticism, self efficacy has a positive and significant onprofessional skepticism. Experience, self efficacy, and professional skepticism has a positive andsignificant on audit judgment. Task complexity has a negative and significant on audit judgment.Professional skepticism can not mediate the relationship between experience on audit judgment.Professional skepticism may mediate the task complexity and self efficacy on audit judgment.
The Influence of Managerial Ability and Capital Structure on Firm Value: Cost of Equity as a Mediating Variable Santoso, Clara Alverina; Ng, Suwandi
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/jn7ss158

Abstract

The purpose of this study was to investigate the effect of managerial ability and capital structure on cost of equity, the influence of managerial ability, capital structure and cost of equity on firm value and the mediating role of cost of equity on managerial ability and capital structure on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019 – 2021. The total sample was 178 companies for 3 years which were selected using a purposive sampling method. This study uses secondary data in the form of annual reports and financial reports obtained from the IDX database, yahoo finance, and the company's official website. The results of this study indicate that managerial ability and the capital structure of financial statements can increase the cost of equity. The findings also indicate that managerial ability and cost of equity can increase firm value, while capital structure can reduce firm value. These findings imply that companies must pay attention to debt management issues and managerial capabilities in increasing firm value because the company is always paid attention to by all stakeholders.
The Effect of Competence and Career Development on Managerial Performance: Work Motivation as a Mediator (Empirical Study at the Primary Tax Service Office in South Sulawesi) Mayairani Nurdiana, Triasmi; Randa, Fransiskus; Ng, Suwandi
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/gk6xsh11

Abstract

This study aims to empirically investigate the influence of competence and career development of account representatives on managerial performance. The influence was tested both directly and indirectly through work motivation. The research model was built within the framework of self-determination theory. Data were collected from account representatives from all Primary Tax Service Offices in South Sulawesi using purposive sampling. Online questionnaire was applied to collect data. Data analysis was carried out through multiple regression and Sobel test. The results of the study reveal that competence and the career development of account representatives influence work motivation as well as managerial performance. Further testing using the Sobel test reveals that work motivation mediates the influence of both competence and career development on managerial performance. The results of the study support the self-determination theory of how individuals have the drive to improve their performance based on their experiences with the process of developing competence and their careers in the organization.
FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG) Maximus Jehadun; Suwandi Ng; Fransiskus Eduardus Daromes
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.10044

Abstract

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.
Co-Authors Agnes Novita Ida S. Agung Putra Alfiana Alfiana Ana Mardiana Anantadjaya, Samuel PD Anthony Holly Ari Purwanti Asri, Marselinus Azizi, Muhammad Bangun, Yakobus K. Daromes , Fransiskus E. E. Daromes, Fransiskus Edo, Theobaldus Juniardy Edo Ferdinandus Sampe Fery Fery Fransiskus Eduardus Daromes Fransiskus Randa Gautama, Erik Gunawan, Emylia Kusuma Hedar Rusman Hendrawan, Henky Holly, Anthony I Ketut Kusuma Wijaya IRDAWATI Kampo, Kunradus Kampo, Kunradus KARTIKANINGRUM, SARI Liangdri, Jeniva Zefanya Limang, Andrian Limbunan, Excel Liviana Tansil Lukita, Merlin Lukman LUKMAN, LUKMAN Lumentah, Natalia Reyne Mardiana, Ana Maximus Jehadun Mayairani Nurdiana, Triasmi Nurcahaya, Claudya Ottong, Ervina PA Andiena Nindya Putri Pamungkas, Eko Wiji Prananingrum, Dwi Kartika Robert Jao Rusiana Sari, Agustin sabil sabil, sabil Safira, Riata Dheasita Santoso, Clara Alverina Suryady, Ardi Tjiang Y Susanti Usman Tanamal, Cherly E Tangke, Paulus Tanzil, Wenny Yuliana Thamrin, Emelyn Hosni Tungadi2, Erica Verawaty Yadikarsa, Kevin Indra