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All Journal Journal of Artificial Intelligence and Digital Business Advances in Applied Accounting Research
Josina Lawalata
Sekolah Tinggi Ilmu Ekonomi Nusantara Makasar
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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The Impact of International Financial Reporting Standards on Global Accounting Practices Lawalata, Josina; Salle, Ilham Z; Yuliana, Leny
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.262

Abstract

Purpose: This study examines the impact of International Financial Reporting Standards (IFRS) on global accounting practices, with a focus on financial reporting quality, economic outcomes, and the influence of regulatory and cultural contexts. Research Design and Methodology: A mixed-methods approach was employed, combining qualitative interviews with accounting professionals and quantitative analysis of financial statements from various countries. The study examines the benefits and challenges of IFRS adoption, taking into account factors such as regulatory environments, cultural differences, and varying levels of economic development. Findings and Discussion: The findings reveal that IFRS adoption enhances financial reporting quality by increasing transparency, reducing earnings management, and improving the comparability of financial statements. These benefits are most pronounced in countries with strong regulatory frameworks. However, challenges include high costs and complexities of the transition process, especially for smaller firms and developing countries. Cultural and institutional factors significantly influence the effectiveness of IFRS adoption, with varying impacts across different economic contexts. Implications: The study's results underscore the importance of supportive regulatory environments and comprehensive training for accounting professionals in facilitating the effective adoption of IFRS. Policymakers and regulators should consider tailored approaches to address specific challenges faced by different countries. Companies, particularly in developing regions, must plan and allocate resources carefully to manage the transition to IFRS. These insights offer practical guidance for enhancing the effectiveness of IFRS implementation worldwide.
Independensi Auditor, Budaya Etika Kap, dan Skeptisisme Profesional: Analisis Model Mediasi Berbasis SEM Lawalata, Josina; Zulkifli, Zulkifli; Ridha, Achmad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2879

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor terhadap skeptisisme profesional dengan budaya etika Kantor Akuntan Publik (KAP) sebagai variabel moderasi. Latar belakang penelitian ini berangkat dari pentingnya menjaga kualitas audit di tengah tingginya tekanan dan potensi konflik kepentingan antara auditor dan klien. Independensi auditor dipandang sebagai syarat utama untuk menegakkan objektivitas, sementara budaya etika organisasi diyakini dapat memperkuat konsistensi auditor dalam menunjukkan sikap skeptis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausal. Data dikumpulkan melalui kuesioner tertutup berbasis skala Likert 5 poin yang disebarkan kepada 72 auditor bersertifikasi dari berbagai KAP di Kota Makassar. Analisis data dilakukan dengan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) melalui software SmartPLS versi 4. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif dan signifikan terhadap skeptisisme profesional. Auditor yang menjaga independensi terbukti lebih kritis dalam mengevaluasi bukti audit dan lebih konsisten dalam menegakkan standar profesional. Selain itu, budaya etika KAP terbukti memoderasi pengaruh independensi terhadap skeptisisme profesional. Pada KAP dengan budaya etika yang kuat, pengaruh independensi auditor terhadap skeptisisme profesional semakin diperkuat. Penelitian ini menyimpulkan bahwa skeptisisme profesional auditor merupakan hasil interaksi antara faktor individual dan faktor organisasional. Temuan ini memberikan kontribusi teoritis bagi literatur auditing dan implikasi praktis bagi KAP untuk memperkuat budaya etika sebagai strategi peningkatan kualitas audit.
Co-Authors Achmad Ridha Leny Yuliana Salle, Ilham Z Zulkifli Zulkifli