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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE International Journal Multidisciplinary Science Indonesian Journal of Community Engagement Jurnal Cakrawala Akuntansi
HASNI YUSRIANTI
Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Berlika Sharla Martiza; Hasni Yusrianti; Tertiarto Wahyudi
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.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS Amalia Khairunnisa; Hasni Yusrianti; Ahmad Fikriyansyah; Deta Trinalti Oktavia; Rizka Novelia; Ira Hutami Putri
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 11 No 1 (2026): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v11i1.295

Abstract

Penggunaan jasa akuntan publik di era globalisasi semakin meningkat sehingga pertimbangan materialitas menjadi sangat penting bagi auditor dalam menjalankan tugasnya. Beberapa kasus seperti SNP Finance, Garuda Indonesia, Hanson International, dan Jiwasraya menunjukkan adanya kelalaian auditor dalam mendeteksi salah saji material. Penelitian ini dibuat untuk mengetahui pengaruh profesionalisme, kompetensi, dan etika profesi auditor terhadap pertimbangan materialitas pada Kantor Akuntan Publik wilayah Sumatera Selatan. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada para auditor yang bekerja pada KAP. Jumlah sampel yang digunakan sebanyak 42 responden dengan teknik purposive sampling. Data diolah menggunakan aplikasi SmartPLS dengan metode SEM-PLS yang terdiri dari pengujian outer model dan inner model. Berdasarkan hasil pengujian hipotesis diperoleh bahwa profesionalisme tidak berpengaruh signifikan terhadap pertimbangan materialitas dan kompetensi juga tidak berpengaruh signifikan terhadap pertimbangan materialitas, sedangkan etika profesi berpengaruh signifikan terhadap pertimbangan materialitas. Nilai R-Square sebesar 0,839. Dengan demikian dapat disimpulkan bahwa hanya etika profesi yang berpengaruh signifikan terhadap pertimbangan materialitas pada auditor KAP di wilayah Sumatera Selatan, sehingga auditor diharapkan dapat selalu menjaga etika profesinya dalam melaksanakan tugas audit agar pertimbangan materialitas yang dihasilkan semakin akurat dan tepat.
COMPANY AND AUDITOR CHARACTERISTICS AS DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM CONSUMER CYCLICALS COMPANIES ON THE INDONESIA STOCK EXCHANGE 2021-2024 Wirgentia, Sarah Nafisa; Safitri, Rika Henda; Yusrianti, Hasni
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58963

Abstract

Timely disclosure of audited financial statements is essential for investor confidence and market efficiency. However, delays in publishing audited financial statements remain prevalent, resulting in audit report lag. The consumer cyclicals sector recorded the highest number of companies experiencing such delays among sectors during 2021-2024. This study aims to examine the effect of company and auditor characteristics on audit report lag in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data obtained from annual reports and audited financial statements. The sample comprises 90 companies selected using purposive sampling, resulting in 360 observations. Data were analysed using panel data regression with EViews 12, with the Fixed Effect Model (FEM) identified as the most appropriate model. The results indicate that financial condition has a positive and significant effect on audit report lag, whereas audit tenure has a negative and significant effect. The other variables do not have significant effects on audit report lag. These findings contribute to the literature by highlighting financial condition and audit tenure as key determinants of audit report lag and provide practical implications for companies and auditors in improving audit completion timeliness.
Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Belandina Anita Sere Sihombing; Yulia Saftiana; Hasni Yusrianti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4677

Abstract

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Agusman Sianturi Ahmad Fadhil Yusof Ahmad Fikriyansyah Ahmad Raihan Amin Amalia Khairunnisa Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Belandina Anita Sere Sihombing Berlika Sharla Martiza Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Deta Trinalti Oktavia Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Hasna Nirwana Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Inten Meutia Ira Hutami Putri Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Rizka Novelia Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Wirgentia, Sarah Nafisa Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini Yusnaini Zulnaidi Yaacob