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All Journal Jurnal Administrasi dan Kebijakan Publik JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Governance : Jurnal Ilmu Pemerintahan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) An-Nizam: Jurnal Bakti Bagi Bangsa Jurnal Bisnis dan Komunikasi Digital International Journal of Business and Quality Research
Diana Fajarwati
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR Sutrisno Sutrisno; Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i2.1341

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion,while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise,ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by theauditor's professional skepticism positive effect while the audit situation and significant precision giving theauditor's opinion by the auditor's professional skepticism
Where Does Accounting Information Create Value? A Three-Perspective Balanced Scorecard Analysis of Digital–Financial Capabilities in SMEs Diana Fajarwati; Purnama Putra
Jurnal Bisnis dan Komunikasi Digital Vol. 3 No. 4 (2026): August 2026
Publisher : Indonesian Journal Publisher

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Abstract

Studies of small and medium-sized enterprises (SMEs) often report that accounting information system (AIS) quality has no direct effect on performance, possibly because performance is aggregated into a single construct. This study disaggregates SME performance into three balanced scorecard (BSC) perspectives (learning and growth, internal business processes and financial performance) and examines where AIS quality, FinTech innovation and financial literacy are associated with this partial BSC chain. Survey data from 165 SMEs in Bekasi, Indonesia, were analysed with covariance-based structural equation modelling, bias-corrected bootstrapping and five competing models, supplemented by item-level, alternative-parcel, ordinal, common-method and estimator sensitivity analyses. The perspectives are strongly associated in a pattern consistent with the BSC ordering: learning and growth relates to financial performance only through internal processes (full simple mediation, β = 0.335). Model comparisons, however, cannot establish causal direction, because a reverse chain fits better than the hypothesised chain and the aggregate model has the lowest BIC. The hypothesised point-specific entry pattern is rejected. FinTech innovation is most strongly associated with learning and growth, and its total association with financial performance (β = 0.553) runs mainly through the chain. AIS quality has no significant unique association with any perspective; exploratory analysis indicates that its association with financial performance runs through FinTech innovation and financial literacy. Accounting information thus appears to be linked to SME performance through digital and financial capabilities, a pattern that longitudinal research should test causally.
Co-Authors Anisa Putri Deswinda Ayu Pertiwi DHINDA MAGHFIROH Dinda Ashilah Gita Octaviani Hanan Devana Safitri Ibnu Mutaqien Purnama Putra, Purnama Siti Hamidah Sutrisno Sutrisno Tuti Sulastri Yosika Cindy Ovitasari Yuha Nadhirah Yuha Nadhirah Qintharah