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All Journal Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam SWARNA Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis FINANCE : International Journal Of Management Finance Journal of Artificial Intelligence and Development Advances in Managerial Auditing Research SWARNA: Jurnal Pengabdian Kepada Masyarakat
Edy Susanto
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Audit Quality in the Digital Era: A Systematic Analysis of the Use of AI and Data Analytics in Auditing Edy Susanto; Ebid Widodo; Yasri Tarawiru; Rika Rahma
Finance : International Journal of Management Finance Vol. 3 No. 4 (2026): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i4.202

Abstract

This study reviews the development and application of Artificial Intelligence (AI) and Data Analytics in auditing and their impact on audit quality in the digital era. Using a Systematic Literature Review (SLR) based on the PRISMA framework, 45 peer-reviewed articles published between 2019 and 2025 were analyzed thematically. The findings show that AI and Data Analytics enhance audit quality by improving fraud detection, increasing efficiency through automation, and strengthening audit evidence reliability. However, effective adoption depends on auditors' technological competence, digital infrastructure readiness, and robust governance frameworks. The review also identifies research gaps, including limited longitudinal studies, insufficient evidence in the Indonesian context, and a lack of focus on ethical governance and return on investment. This study provides insights for auditors, audit firms, and regulators to support accountable and sustainable audit digitalization.
Strengthening MSME Capacity through the Development of Simple Financial Recording in Parepare City Yasri Tarawiru; Fajar Ladung; Edy Susanto; Jusnaeni
Finance : International Journal of Management Finance Vol. 3 No. 4 (2026): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i4.203

Abstract

This study aims to analyze the development of simple financial recording practices among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City, focusing on the validity, reliability, and determinants of their implementation. Using a descriptive quantitative approach, data were collected from 30 MSME respondents through a structured questionnaire covering three main variable dimensions: basic accounting knowledge (X1), financial management behavior (X2), and financial recording implementation (Y). Validity testing using Pearson Correlation revealed that all instrument items are valid, with r-values significantly above the critical value at the 0.01 level. Reliability analysis using Cronbach's Alpha yielded coefficients of 0.791 for X1 (10 items), 0.808 for X2 (7 items), and 0.816 for Y (6 items), all exceeding the 0.70 threshold. Multiple regression analysis demonstrates that both basic accounting knowledge and financial management behavior significantly and positively influence MSME financial recording implementation (R² = 0.960; F = 321.202; p < 0.001). Partial testing indicates that X1 exerts a stronger influence (β = 0.374; t = 4.284; p < 0.001) compared to X2 (β = 0.310; t = 2.591; p = 0.015). Normality testing using the Kolmogorov-Smirnov method confirms residual normality (p = 0.200 > 0.05). These findings suggest that capacity-building programs focusing on basic accounting literacy and financial management behavior are critical pathways to improving MSME financial governance in Parepare
Can Audit Fees and Auditor Competence Affect Auditor Motivation? Edy Susanto
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.21

Abstract

The purpose of this study was to determine and analyze the effect of audit fees and auditor competence on auditor motivation at the Public Accounting Firm (KAP) in Makassar city. The population in this study were all auditors who worked at KAP in Makassar, totaling 48 auditors. The sample selection was carried out using the census method, in which all members of the population were used as samples. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which consists of testing partial (t test) and simultaneous test (f test). The results of the study show that audit fees have a positive and significant effect on auditor motivation. This indicates that the greater the fee received by an auditor, the more motivated he is in carrying out his duties. Meanwhile, auditor competence has a negative and significant effect on auditor motivation at the Public Accounting Firm in Makassar city
Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6335

Abstract

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.
Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism Edy Susanto; Tenriwaru Tenriwaru; Ummu Kalsum
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6350

Abstract

Purpose: This study examines how climate-related risk is identified and assessed in financial statement audits and analyzes its implications for auditor independence and professional skepticism within a risk-based auditing framework in regional Public Accounting Firms in Indonesia. Methodology: This qualitative exploratory study was conducted through semi-structured interviews with four auditors from regional Public Accounting Firms in Makassar, Indonesia, each with a minimum of three years of audit experience. Document analyses of International Standard on Auditing (ISA) 200, ISA 315, and ISA 540 complemented the interviews. Thematic analysis was employed to identify recurring patterns in risk assessment, professional judgements, and responses to climate-related uncertainty. Results: The findings reveal three dominant themes: (1) climate-related risk is primarily incorporated into the entity-level risk assessment stage; (2) its classification as a material misstatement risk remains inconsistent; and (3) climate-related accounting estimates significantly increase reliance on management assumptions, thereby intensifying challenges to auditor independence and professional skepticism. The integration of climate risk remains largely principle-based and dependent on judgment rather than on structured technical guidance. Conclusions: This study demonstrates that climate-related risk reshapes inherent risk assessment and expands the behavioral dimensions of auditing practice in regional contexts. The findings highlight the need for more operational guidance to support the consistent integration of climate considerations within risk-based auditing. Limitations: This study is limited to a small sample of regional auditors and relies on qualitative perceptions. Contributions: This research contributes to auditing literature by empirically illustrating how climate-related risk affects professional judgment, independence, and skepticism in emerging regional audit environments.
Co-Authors Achmad Abdul Azis Alfiana Andi Auf Aswar Asfahani Asfahani Asri Ady Bakri Asri Ady Bakri Darwis Said, Darwis Dhety Chusumastuti Ebid Widodo Eko Sudarmanto Erawati Kartika Feny Fidyah Hajering Hasyim, Abdul Malik I Wayan Sugianta Nirawana Imron Natsir Indra Krishernawan Junaid, Asriani Jusnaeni Kirana Ikhtiari Ladung, Fajar Laksono Trisnantoro Legito . Loso Judijanto Mirza Anindya Pangestika Muh. Arif Muhammad Arsyad Muhammad Azizi Muhammad Reza Ramdani Muhammad Syafi'i A. Basalamah Nur Aifa Nurul Hasanah Hamid Nurwahyuni Nurwahyuni Ramli Semmawi Rika Rahma Riza Amalia Rifani Rizkyah Herawaty Sartina R Male St. Sukmawati S St. Sukmawati S. Subhan Subhan Syamsu Alam Syamsu Rijal Tenriwaru Tenriwaru Trinandari Prasetyo Nugrahanti Ulfah Laila Nisrina Ummu Kalsum Ummu Kalsum Ummu Kulsum Waode Amalia Yasri Tarawiru