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The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere Sanditha, Fidia; Zahra, Nabilah Amalia; Aurelia, Dini; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7129

Abstract

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.
Cognitive Bias And Decision-Making Quality In Contemporary Accouting Practice : A Systematic Review Of The Literature Ralfsamy, Achmad Daffa; Agustin, Devina; Aprilianz, Flowrent; Rizkiyah, Miftahul; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7225

Abstract

This study systematically reviews the literature on cognitive bias and its influence on the quality of professional judgment in contemporary financial reporting practices. The review focuses on key areas of financial reporting judgment, including accounting estimates, accounting policy choices, and disclosure and materiality assessments. Using a Systematic Literature Review approach, this study analyzes 37 empirical articles published between 2020 and 2026 to synthesize evidence on behavioral influences in financial reporting contexts. The findings indicate that prior research predominantly concentrates on accounting estimates such as impairment, fair value measurement, provisions, and allowance estimation due to their inherent uncertainty and reliance on managerial discretion. Experimental research designs dominate the literature, reflecting a strong emphasis on individual level behavioral analysis, while survey and archival approaches remain comparatively limited. Across studies, anchoring bias, confirmation bias, overconfidence, and availability bias emerge as the most consistently identified cognitive distortions affecting financial reporting judgment, particularly under conditions of high estimation uncertainty, time pressure, and information complexity. This review highlights the growing relevance of behavioral perspectives in financial reporting research and underscores the importance of debiasing mechanisms and professional skepticism in enhancing judgment quality and reducing systematic decision making errors. The study contributes by providing an integrated synthesis of recent evidence and identifying directions for future research on behavioral influences in accounting practice
IFRS Convergence through PSAK 71: Constraining or Transforming Earnings Management? Chandritike, Stevi Natasia; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7554

Abstract

The convergence of Financial Accounting Standards (SAK) with International Financial Reporting Standards (IFRS) in Indonesia, particularly through the implementation of PSAK 71, is intended to improve the quality, transparency, and reliability of financial reporting through the Expected Credit Loss (ECL) approach. This forward-looking model enhances the timeliness of credit loss recognition and provides more relevant and decision-useful information for stakeholders. However, as a principle-based standard, PSAK 71 introduces a high degree of managerial discretion in determining key estimation parameters, which may create significant opportunities for earnings management practices. This study aims to examine whether PSAK 71 effectively constrains earnings management or instead transforms its underlying mechanisms. The research employs a Systematic Literature Review (SLR) of 22 peer-reviewed articles published between 2022 and 2025. The findings reveal inconsistent empirical evidence across prior studies. While some studies indicate improved transparency and a reduction in accrual-based earnings management, the majority of findings suggest a shift toward more complex and less observable forms, including estimation-based adjustments and real earnings management. The subjectivity inherent in ECL components increases the difficulty of detecting manipulation. Furthermore, the effectiveness of PSAK 71 is strongly influenced by corporate governance, audit quality, and institutional conditions. This study concludes that PSAK 71 does not eliminate earnings management but instead reshapes its mechanisms within financial reporting practices.
Co-Authors A., Nurdiana Abdul Gofur Abdul Hamid Abdul Khalik Abdul Majid Abdul Muis Balubi Abdul Rahman Rahman Abdullah, Khadijah Razali Abdullah, Salahuddin Acintya, Anggie Elma Adam, Ryan Ade Kartika Agus Kurnia Agus Kurnia Agus Kurnia AGUS KURNIA Agus Kurnia Agus Kurnia Agustin, Devina Ahmad Prayudi Aiyub Aiyub Akhmad Mansyur Alamsyah - Alawi, Muhammad Ridwan Ampera Miko Anang Dwi Santoso Andam S. Ardan Andri Asmari Andries Lionardo, Andries Angelin, Angelin Anita Anita Annaastasia, Nurhuda Anwar, Asni Aprilianz, Flowrent Ari Anggarani Winadi Prasetyoning Tyas Arif Irpan Tanjung Asmari, Andri Asnani Asnani Asriyana, . Aurelia, Dini Ayub Ayub, Ayub Azhar Azhar Azlia, Nasikhatul Azwar Sidiq Baheri Baheri Baheri, Baheri Balubi, Abdul Muis Basri, Muhammad Irfan Belinda, Lisa Betri, Betri Bisri, Ahmad Vicky Nihalani Br. Gurusinga, Latersia Br. Karo, Dina Andriani Bustang Bustang Cayah, Nur Chandra Kirana Chandritike, Stevi Natasia Charviandi, Adrie Cornellius, Josephin Cut Yuniwati Damayanti, Yusnika Darusatul, Maudi Desyandri Desyandri Dewi Dewi Dhian Rosalina, Dhian Dina Andriani Br Karo Dini Qurrata Ayuni Dody Dharmawan Trijuno edi edi Edi Edi Effendie, Muh Yamin Eka Mulyana, Eka Ekonugraheni, Dyah Hapsari Elizar Elizar, Elizar Elna, Nandara Priyanti Elviria, Samia Emiyarti Emiyarti Emiyarti Emiyarti, Emiyarti Ensa, Hasyafira Ermayanti Ishak, Ermayanti Erna Rusliana Evron Asrial Fadilah, Ghaida Nurul Fatimah Nurjannati Iskandar Fatiyani Fatmawati, Famawati Fauzi Fauzi Fauziah, Fara El Alfa Fithriany Fithriany, Fithriany Fitraniar, Iin Fitri Handayani Fitri Handayani Gatut Bintoro Ghina Reftantia Ginting, Eraskaita Gita Permatasari, Gita Gunawan, Yakub Habibi, Munawir Hamzah, Aswati Bt. Handayani, Maidiana Astuti Handayani, Sri Hanifah, Siti Nur Hapsari Ekonugraheni, Dyah Hartina Iyen Hasan Eldin Adimu Hendiyani, Dina Hendy Hendy I Made Kawan Iba, Wa Iba, Wa Iin Fitraniar Ijal, Kasrun Ilham Antariksa Tasabaramo, Ilham Antariksa Imakulata, Mbing Indrayani Indrayani Indrayani Indriyani Nur Indriyani Nur Indriyani Nur Indriyani Nur Irdam Riani Irdam Riani, Irdam Irwan Junaidi Effendy Iskandar, Diki Iskandar, Fatimah Nurjannati Istiqoma, Istiqoma Jaka Syahputra Jasmiati Jasmiati, Jasmiati Juhardin, Juhardin Juliartha, Evie Farida Jumarlin, Jumarlin Kangkuso Analuddin, Kangkuso Karo, Dina Andriani Br Karo, Dina Andriani Br. Kartijo, Kartijo Kartinazahri Kartinazahri, Kartinazahri Kasrun Ijal Keumalahayati Khairina, Nisa Khairunnisa Khairunnisa Khamsiah Khumaedillah, Hipdi Kibar, Hanafi Kurniadi, Arif Nugraha Kurniasih, Azhari Gusti La Ode Baytul Abidin La Ode M. Yasir Haya, La Ode M. La Ode Muhamad Munadi La Ode Muhammad Arsal La Sara La Usaha, La Usaha Landu, Anti Latersia Br Gurusinga Lestari, Gea Lia Lajuna Lidia Febrianti, Lidia Lika, Angela G. Lina Solissa Linianti, Linianti Lubis, Halimatussakdiyah M Ikhsan M. Orba Kurniawan Mahmoud, Essra Mahriani Malinda, Febrimarani Mangurana, Wa Ode Intiyani MARIA BINTANG Mariza Elvira Marpaung, Devi Annisa Marsyad, Leny Masirudin, La Ode Maulidiyah Maulidiyah Mauliza, Iqlima Maya Safitri Maybi Nazilla, Erla Mery Yanti Miko , Ampera Mohamad Asrul Husein Muallifah, Siti Mufdlilah, Mufdlilah Mufidah, Fathinah Muhaimin Hamzah Muhaimin Hamzah Muhaimin Hamzah Muhamad Azwar, Muhamad Muhammad Idris Muhammad Idris Muhammad Iqbal Djawad Muhammad Natsir Nessa Muhammad Ramli Muhammad Ramli Muhammad Ramli MUHAMMAD TAUFIK Muhammad Taufik Taufik Muhammad Taufik Taufik Muskita, Wellem Henrik MUSTARI Muzuni, Muzuni Nainggolan, Amanda Anggriani Nandara Priyanti Elna Nenden Handayani Ngadiyo, Ngadiyo Nikmah Nikmah Nina Siti Salmaniah Siregar Ningsih, Sabda Noristaman, Rizka Noviana, Rita Novita, Mira Nugraha K., R. Arif Nuhman Nuhman Nuhman Nur, Indriyani Nur, Indriyani Nurazizah, Siti Nurfatonah, Apriyani Nurfatuljannah Nurhasan Nurhasan, Nurhasan Nurhasanah Nurhasanah Nuriman Nuriman Nuriman, Nuriman Nurrochmi, Endang Nurul Rosana Oce Astuti Oce Astuti Oce Astuti Oce Astuti Oktalia Sabrida Pagan, Muasir Pamungkas, Juniasari Widya Pangerang, Utama K. Patadjai, Rahmad S. Patadjai, Rahmad Sofyan Pebryatie, Elit Permadi, Irvan Prihatin, Nova Sumaini Priyono, Hendro Putra, Decka Pratama Putri, Afifa Putri, Cynthia Azhara Putro, Adela Cahyo Rahayu, Yunie Ralfsamy, Achmad Daffa Ranandityas, Keysha Mutia Randi, Randi Razak, La Ode Abdul Retna Mahriani Ridwan, Acep Rismayanti Rismayanti Rizkiyah, Miftahul Rosmiati Rosmiati Rudy Kurniawan Rustiana, Candra Sabilu, Kadir Saepul, Fajar Safuan Safuan Sahidin Sahidin Said Hasan Sajida Saleh, Faradila Salsabillah, Soraya Sanditha, Fidia Sandya, Deasy Sansibar, Sansibar Sari, Diah Ely Permata Sari, Kurnia Asni Sari, Wardhani Indah Sekri, Latifa Seriana, Irma Setiawan Setiawan Setiawan Sihombing, Tania Damme Sihotang, Septi Putri Silvy Kartikasari Siti Manfus Sofyan Effendi Sri Lestari Suaida, Suaida Subagio, Hari Subagyo, Imam Suderajad, Pono Suhartini, Yesi Sukriawan, Sukriawan Sukrin, Simun Susi Yusrianti, Susi Susilawati, Enung Sutanto, Hermawan Syafe’i, Akhmad SYAHRADESI, YESSY Syahrir, La Syahrizal Syahrizal Syair - syair Syair - syair Syamsiar, Syamsiar SYM, NURHASANAH Tina, Destina Tokan, Moses K. Tri Ratnaningsih Ulya, Naila Aliqotul Ulya, Nura Vadila, Nur Rahma Varbi S, Vieronica Wa Jali Wardhani, Nia Wardianti, Dini Warsani Purnama Sari Wellem H. Muskita Widyastuti, Ridharaka Wiwik Handayani Yanti, Darma Yanti, Esri Yasidi, Farid Yayandi, Muhamad Yessy Syahradesi Yulasteriyani, Yulasteriyani Yuliza Yuliza Yumni, Dhiya Yuniwati, Cutyuniwati Yusri Sapsuha Yustika Permatahati Intan Permatahati Zahra, Nabilah Amalia Zahri, Kartina Zainuddin Iba Zainuddin Saenong Zainuddin Saenong, Zainuddin Zatty, Nara Zein, Ratu Marsya Chaerunissa