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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) East Asian Journal of Multidisciplinary Research (EAJMR) International Journal Management and Economic (IJME) Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science
Tommy Kuncara
Uniersitas Gunadarma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia Tommy Kuncara; Poso Nugroho; Fera Riske Anggita
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2974

Abstract

Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyze the effect of auditor independence, competence, and professional ethics on audit quality in Public Accounting Firms in Indonesia. This study employs a quantitative research approach using a survey method. Primary data were collected through questionnaires distributed to auditors working in Public Accounting Firms. The data were analyzed using multiple linear regression analysis to examine the relationship between independent variables and audit quality. The results show that auditor independence, competence, and professional ethics have a positive and significant effect on audit quality. Among these variables, professional ethics is found to be the most dominant factor influencing audit quality. This indicates that ethical behavior plays a crucial role in ensuring audit integrity and reliability, beyond technical competence and independence. The implications of this study suggest that Public Accounting Firms should strengthen ethical standards, improve auditor competence through continuous professional training, and maintain auditor independence to enhance audit quality. These efforts are essential to improve public trust in audited financial statements and strengthen the credibility of the auditing profession. The originality of this study lies in the integrated analysis of auditor independence, competence, and professional ethics within a single empirical model in the context of Public Accounting Firms in Indonesia. This study contributes to auditing literature by providing comprehensive evidence that audit quality is shaped not only by technical factors but also by ethical and behavioral dimensions of auditors.
Efektivitas Program Abdimas “Pinjol Aman, Dompet Nyaman” dalam Meningkatkan Literasi Keuangan Digital dan Kemampuan Deteksi Pinjol Ilegal pada Remaja/Gen Z Tommy Kuncara; Andre Pratama; Abdul Muchlis; Sandy Suryady
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2571

Abstract

Maraknya pinjol ilegal dan rendahnya literasi keuangan digital meningkatkan kerentanan remaja terhadap keputusan berutang yang impulsif dan risiko keamanan data. Penelitian ini bertujuan mengevaluasi efektivitas program Abdimas berbasis keterampilan keputusan “baca–hitung–cek sebelum klik setuju” dalam meningkatkan literasi keuangan digital, kemampuan deteksi pinjol ilegal, dan perilaku preventif pada remaja. Metode yang digunakan adalah kuantitatif dengan desain pra-eksperimen one-group pretest–posttest. Kegiatan dilaksanakan pada 2 Januari 2026 di Yayasan Rahmatan Lil Alamin JT Cab. Cibubur bekerja sama dengan ASOSIASI DOSEN MUDA INDONESIA(ADMI) dengan 25 peserta remaja. Data dikumpulkan menggunakan kuesioner pretest–posttest yang mengukur pemahaman komponen biaya dan risiko pinjaman, kemampuan menghitung total kewajiban, kemampuan mengenali red flags serta verifikasi legalitas, dan indikator perilaku keamanan digital (OTP, phishing, izin aplikasi), kemudian dianalisis secara deskriptif dan uji beda berpasangan. Hasil menunjukkan peningkatan literasi keuangan digital, peningkatan akurasi deteksi pinjol ilegal, serta penguatan perilaku preventif, terutama kebiasaan mengecek legalitas dan komitmen menjaga keamanan data pribadi. Implikasi penelitian menunjukkan bahwa model edukasi praktis berbasis simulasi dan checklist dapat direplikasi pada komunitas/sekolah untuk pencegahan pinjol ilegal dan penguatan perlindungan konsumen digital pada remaja. Orisinalitas penelitian terletak pada integrasi literasi pinjol (biaya–risiko–legalitas) dengan literasi keamanan digital dalam satu alur tindakan yang operasional dan dievaluasi secara terukur melalui pretest–posttest pada konteks pengabdian masyarakat.
AUDIT ANALYTICS OF MULTI-ASSET INVESTMENTS IN BITCOIN, GOLD, AND STOCKS DURING 2022–2024: FINANCIAL REPORTING, RISK, AND GOVERNANCE PERSPECTIVES Tommy Kuncara; Fera Riske Anggita
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2576

Abstract

Multi-asset allocations combining Bitcoin, gold, and stocks have become increasingly common, yet they raise heightened challenges for financial reporting reliability, downside-risk communication, and governance assurance because these assets differ in volatility, custody mechanisms, and valuation evidence chains. Objective: This study aims to develop and apply a multi-asset investment audit perspective for Bitcoin, gold, and stocks over 2022–2024 by integrating market-risk evidence with financial reporting and governance implications to support more risk-informed assurance and disclosure practices. Methodology: The research uses a quantitative design based on secondary daily closing price data for Bitcoin (BTCUSD), gold (XAUUSD), and stocks proxied by the S&P 500 index (^SPX) for 2022–2024. Data were collected from a public market database and analyzed using comparative return–risk measures, cross-asset correlation, drawdown analysis, and tail-risk indicators (VaR and CVaR/Expected Shortfall), complemented by a structured audit evidence-chain mapping to translate risk signatures into audit and control priorities. Findings: Bitcoin produced the highest annualized mean return (38.90%) but also the highest annualized volatility (55.47%), deepest maximum drawdown (-67.02%), and most severe tail risk (daily CVaR/ES 95% = -7.59%). Gold exhibited the most stable profile (14.51% volatility; -20.84% drawdown), while stocks were moderate (17.50% volatility; -25.38% drawdown). An equal-weight portfolio reduced overall volatility (22.89%) and tail risk (daily CVaR/ES 95% = -3.12%) relative to Bitcoin alone, yet still experienced a meaningful maximum drawdown (-35.65%). Bitcoin also showed stronger co-movement with stocks (0.441) than with gold (0.116), indicating equity-like risk sensitivity during this period. Implications: The results support a risk-weighted approach to auditing multi-asset investments, emphasizing valuation governance, disclosure specificity, and custody/existence assurance for digital assets, while aligning portfolio narratives with observed tail-risk concentration and dependence patterns. Originality/value: The study contributes an integrated framework that links downside-focused risk analytics (drawdowns and CVaR) with audit evidence-chain and governance mapping in a single multi-asset setting.
Co-Authors Abdul Muchlis Abednego Priyatama Alamsyah Andre Pratama Bayu Nurdiansyah Bernardus Wishman S. Siregar Budhi Sriyono Prasetyo Dessy Tri Anggraeni Diah Aryati P Diah Nurdiana Dithasya Anava Syabani Anissa Early Armein Thahar Eko Aprianto Nugroho Erita Riski Putri Faisal H Batubara Fera Riske Anggita Fera Riske Anggita Helmalia Hardiyanti Herry Sussanto Ihsan Immi Fiska Tarigan Immi Fiska Tarigan Jessica Livia Utomo Kampono Imam Yulianto Natallios Peter Sipasulta Nia Yuningsih Pargomgoman Poso Nugroho Rahmat Jaya Ria Agustina Rini Dwiastutiningsih Sandy Suryady Sudaryono Sudaryono Windy Dwiparaswati Zara Tania Rahmadi