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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Aksioma Organum: Jurnal Saintifik Manajemen dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) International Journal of Business, Economics, and Social Development Golden Ratio of Auditing Research e_Jurnal Ilmiah Riset Akuntansi IIJSE KOPEMAS
DEWI DIAH FAKHRIYYAH
Fakultas Ekonomi Dan Bisnis, Universitas Islam Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Fraud Risk Assessment: Effects of Bias, Skepticism, and Complexity with Whistleblowing Climate as Moderator Gusti Muhammad Rizal; Dewi Diah Fakhriyyah; Afifudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42748

Abstract

Purpose: This study aims to examine the effects of unconscious bias, professional skepticism, and audit complexity on fraud risk assessment quality, and to evaluate the moderating role of whistleblowing climate within organizational audit settings. Methodology/approach: A quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied to data collected from 70 internal auditors working in manufacturing firms in Gresik, Indonesia. The analysis included assessment of the measurement model and hypothesis testing for both direct and moderating effects. Findings: Results show that professional skepticism significantly improves the quality of fraud risk assessment. Conversely, unconscious bias and audit complexity have negative but statistically insignificant effects. Whistleblowing climate significantly moderates and enhances the influence of professional skepticism but does not moderate the effects of unconscious bias or audit complexity. Practical implications: Organizations should reinforce professional skepticism through structured training and strengthen ethical infrastructures, particularly whistleblowing systems, to support auditor judgment in fraud detection. Originality/value: This study integrates behavioral auditor factors with ethical organizational context, offering new empirical evidence on how whistleblowing climate interacts with auditor characteristics in shaping fraud risk assessment quality.
Strengthening Audit Quality through Ethics and Skepticism: Evidence from Internal Auditors in Timor-Leste Dewi Diah Fakhriyyah; M. Cholid Mawardi; Lidia Tilman Dos Santos
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2197

Abstract

High-quality audits are increasingly needed to support transparency and accountability in government financial governance, including in Timor-Leste, a developing country. This study examines the influence of professional ethics and professional skepticism on auditor quality and investigates the moderating role of professional skepticism. The population consists of all government internal auditors at the Inspeção Geral do Estado (IGE), and a saturated sampling technique was employed, using the entire population as the sample. A quantitative method was adopted, with data evaluated using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings are professional ethics can enhance auditor quality, professional skepticism also enhance auditor quality, demonstrating that a critical and questioning perspective improves the trustworthiness of audit outputs. Furthermore, professional skepticism enhance the effect of professional ethics on auditor quality. These findings provide theoretical implications by supporting agency theory, where auditors play a essential role in reducing information asymmetry between principals and agents, and attribution theory, where auditors’ skeptical judgment reflects cognitive processes in evaluating and attributing the credibility of audit evidence. Overall, the integration of professional ethics and professional skepticism is essential to improvi the quality of government internal auditors, thereby supporting more transparent and accountable public financial governance in Timor-Leste.
Risk Appetite and Digital Financial Skills Toward Investment Intention: The Mediating Role of Financial Literacy Nadia Amelia Pratiya Sari; Dewi Diah Fakhriyyah; Dwiyani Sudaryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8063

Abstract

The rapid advancement of digital technology has transformed financial behavior, particularly among Generation Z, who are increasingly exposed to investment opportunities through digital platforms. However, their readiness to invest is often constrained by limited financial literacy, leading to impulsive or poorly informed investment decisions. This study addresses the problem of how risk appetite and digital financial skills influence Generation Z’s investment intention, with financial literacy acting as a mediating variable. The objective of this research is to analyze both the direct and indirect effects of psychological and digital factors on investment intention within the framework of the Theory of Planned Behavior. A quantitative approach with a causal-comparative design was employed, using purposive sampling to collect primary data from 160 Generation Z respondents in Malang City through a structured Likert-scale questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0, which enabled the evaluation of measurement reliability, validity, and structural relationships. The results show that risk appetite, digital financial skills, and financial literacy each have a positive and significant effect on investment intention. Furthermore, financial literacy was found to significantly mediate the influence of both risk appetite and digital financial skills on investment intention. These findings highlight the critical role of financial literacy in transforming psychological willingness and digital competencies into informed investment behavior. The study contributes to the literature on financial behavior and provides practical insights for enhancing financial education strategies, particularly in strengthening sharia-based investment participation.
Co-Authors Afifah, Zulfa Afifudin Ahsani Taqwiem Albaasith, Shooma Fikri Amani, Muhammad Hilal Ronal Anggraini Agustina Anggriani, Lailla Arini Fitria Mustapita Arini Mafaza Arista Fauzi Kartika Sari Ashari, Ahmad Aziz Santoso Asmi Zuri Nawu Bambang Purnomosidhi Bela Safira Chori’ah Wahyu Yulianingsih cindy karisma Damayanti, Lucky Ayu de Araújo, Deonisio Jeremias Catedralino Soares Deonisio Jeremias Catedralino Soares de Araújo Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Faradisa, Assyfa Fawwaz, Naufal Gusti Muhammad Rizal Hanik Masruroh Hidayati, Irma Imam Subekti Islami, Putri Madania karisma, cindy Karisma, Raka Yudha Laili, Siela Saadatul Lailla Anggriani Lia Mardiya Ninsih Lidia Tilman Dos Santos Lucky Ayu Damayanti M. Cholid Mawardi Mafaza, Arini Mardhani Susilawati Maslichah, Maslichah Masruroh, Hanik Maulidia Nur Zahrotun Na’imah Moh. Amin Moh. Amin Mohammad Rizal Murid, Yanuar Nadia Amelia Pratiya Sari Nafida Hilda Ramadhani Ninsih, Lia Mardiya Noor Shodiq Askandar Nur Diana Nur Diana Putri, Ravayna Yulia Ramadhani, Nafida Hilda Rasendriya, Renata Ucca Regina Ratieh Aldela Megaayu I Sherly Aulia Absari Sholihatun Sholihatun Sholihatun Sholihatun Siela Saadatul Laili Sudarmiatin Surya Saida Susilawati, Mardhani Umi Masitah Via Amiria Wulandari, Wike Yanuar, Salwa Shabuha Yekti, Muhammad Yoga Pratita Yuni Susanti Yuni Susanti Yuni Wulandari Yuni Wulandari Yunita, Seri Zulfa Afifah