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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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Determinasi Pengaruh Keputusan Investasi Saham dengan Perilaku Keuangan Sebagai Variabel Moderasi Faradisa, Assyfa; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was done on purpose to help analyzing the influence of financial technology, financial literacy, and also risk perception on decisions of stock investment and also financial behavior acts as a moderating variable of those student members of the Indonesia Stock Exchange (IDX) Investment Gallery in Malang City. The background is the increasing participation of young investors that has not been fully accompanied by the quality of rational investment decision-making. This study applied such a quantitative approach by applying primary data taken through questionnaires from 106 respondents taken by purposive sampling technique. Data were analyzed by applying SEM–PLS method. The outcomes indicate that financial technology, financial literacy, and also risk perception give such a positive influence toward stock investment decisions, as does financial behavior. However, in its role as a moderating variable, financial behavior weakens the influence of these three variables on investment decisions. These findings support Behavioral Finance Theory and Planned Behavior Theory, help in emphasizing that decisions of students’ investment are made by an interaction of technological factors, financial understanding, and rational behavioral control.Keywords: Stock investment decision, financial technology, financial literacy, risk perception, financial behavior, SEM-PLS.
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.
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 Imam Subekti Irma Hidayati 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 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 Sari, Nadia Amelia Pratiya 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