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All Journal Jurnal Akuntansi dan Keuangan International Journal of Contemporary Accounting Dhana
Tikkos Sitanggang
Sekolah Tinggi Ilmu Ekonomi Y.A.I
Economics, Econometrics & Finance

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THE INFLUENCE OF AN AUDITOR'S EXPERTISE, OBEDIENCE PRESSURE, AND INDEPENDENCE ON AUDIT JUDGMENT Tikkos Sitanggang
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.739 KB) | DOI: 10.25105/ijca.v2i1.6505

Abstract

This study aims to empirically test whether the auditor’s expertise, obedience pressure, and independence  affects the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study auditor registered in the central Jakarta public accountant. The selected sample is 80 respondents with technical purposive sampling. This research uses quantitative method where the data obtained from questionnaire. Analysis of research data using multiple linear regression, with SPSS version 24. Based on the results of the analysis that has been done, this study shows that the auditor’s expertise, obedience pressure, and independence, have a positive and significant impact on the use of audit judgment compliance with adjusted R square of 74.7%. Partially, the results of this study indicate that auditor’s expertise, obedience pressure, and independence together positively and significantly influence the audit judgment.
The Transformation of Accounting Practices in the Era of Artificial Intelligence: An Analysis of the Role of Artificial Intelligence in Enhancing Financial Reporting Quality and Business Decision-Making Tikkos Sitanggang
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ghj1w435

Abstract

The rapid advancement of digital technologies has significantly transformed accounting practices, particularly through the adoption of artificial intelligence (AI). The integration of AI in accounting systems has shifted the role of accounting from routine transactional processing to a more strategic function that supports financial reporting quality and data-driven business decision-making. This study aims to analyze the role of artificial intelligence in transforming accounting practices by improving the quality of financial reporting and supporting strategic managerial decisions. The study employs a qualitative approach using a systematic literature review method. Data were collected from peer-reviewed journal articles related to artificial intelligence, digital accounting transformation, financial reporting quality, and decision support systems published between 2021 and 2025. The collected literature was analyzed through thematic and conceptual synthesis to identify patterns and relationships between AI adoption, financial reporting quality, and business decision-making processes. The findings indicate that artificial intelligence technologies such as machine learning, robotic process automation, and predictive analytics improve financial reporting accuracy, timeliness, and transparency while also enhancing fraud detection and internal control mechanisms. In addition, AI-driven analytics enable organizations to generate predictive insights that support strategic planning, risk management, and business decision-making. The study concludes that artificial intelligence plays a transformative role in modern accounting systems by improving financial reporting quality and strengthening the strategic function of accounting information in organizational decision-making.
Meningkatkan Kualitas Audit melalui Kompetensi, Independensi, dan Pengalaman Kerja Auditor: Studi Empiris pada Kantor Akuntan Publik di Jakarta Pusat Tikkos Sitanggang; Adelia Ambarwati; Juan Moses Viztardo Sitanggang; Cornelliuz Yosavhat Sitanggang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9209

Abstract

This study aims to empirically analyze the influence of auditor competence, auditor independence, and auditor work experience on audit quality at Public Accounting Firms (KAP) in Central Jakarta. A quantitative approach was employed, utilizing primary data obtained through questionnaires distributed to auditors at Public Accounting Firms in Central Jakarta. Purposive sampling was used to select the sample, resulting in 52 respondents who met the study's criteria. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that auditor competence and work experience have a positive effect on audit quality, whereas auditor independence does not. Based on these findings, Public Accounting Firms are encouraged to continuously enhance auditor competence through continuing professional education, training, professional certification, and opportunities to engage in diverse audit assignments to enrich work experience. Although auditor independence was not found to have a significant effect in this study, the principle of independence must still be upheld as a cornerstone of professional ethics.
Co-Authors Adelia Ambarwati Cornelliuz Yosavhat Sitanggang Juan Moses Viztardo Sitanggang