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All Journal JAM Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EKSPANSI Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Kajian Akuntansi Amnesty: Jurnal Riset Perpajakan Unri Conference Series: Community Engagement Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting Jurnal Akuntansi Keuangan dan Bisnis JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Dinamika Akuntansi
Atika Zarefar
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

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The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology Zaferar , Arumega; Johari, Razana Juhaida; Zarefar, Atika; M. Rasuli
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4031

Abstract

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Di Kantor Akuntan Publik Kota Pekanbaru dan Padang) Prameswari, Shakila; Kamaliah, Kamaliah; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of obedience pressure, task complexity, time budgetpressure, and independence on audit judgment. Audit judgment is a professional considerationof auditors in the audit process, which greatly affects the quality of the opinion given. Thisstudy was conducted empirically on auditors working in Public Accounting Firms (KAP) in thecities of Pekanbaru and Padang. The method used is a quantitative method with data collectiontechniques through questionnaires distributed to auditors in 14 KAPs. The collected data wereanalyzed using multiple linear regression analysis. The results of the study indicate thatobedience pressure, task complexity, and time budget pressure have a significant effect on auditjudgment, while independence does not have a significant effect. This study is expected to bean input for auditors to improve the quality of audit judgment by considering the factors thatcan influence it.Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure,Independence
PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, MORALITAS INDIVIDU DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada OPD Kabupaten Rokan Hulu) Trinisia, Karyn; Rasuli, M; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effects of internal control systems, compliance with accountingrules, individual morality, and information asymmetry on accounting fraud. The researchwas conducted within the Regional Government Organizations (OPD) of Rokan HuluRegency. A quantitative approach was employed, with data collected through questionnairesdistributed to 129 respondents who are employees of OPDs under the Government of RokanHulu Regency. Data analysis was performed using the Partial Least Squares (PLS) methodwith the SmartPLS 4.0 software. The results show that all variables—internal control,compliance with accounting rules, individual morality, and information asymmetry—have asignificant effect on accounting fraud. These findings offer important implications for fraudprevention efforts through the enhancement of internal control systems, adherence toaccounting rules, strengthening individual morality, and reducing information asymmetry inpublic financial management.Keywords: accounting fraud, internal control, compliance with accounting rules, individualmorality, information asymmetry, OPD, PLS
Co-Authors Angelina Siska Mahardi Angelina Siska Mahardi, Angelina Siska Aulia Hadijah Ayu Diana Dewi Fortuna Ayu Erpiani Siregar Fidela Raniah Sawity Fifitri Ali Gustriani, Bunga Yefita Hamdani Arifulsyah Hamidi, Barzan Imelda Yunita Johari, Razana Juhaida Jumila Wati Kamaliah Kamaliah, Kamaliah M. Rasuli Mayla Khoiriyah Mela, Nanda Fito Monica Tannusa Prameswari, Shakila Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rossi, Evy Sinta Ramaiyanti Sinta Ramaiyanti Susanto Susanto Syifa, Sefita Nahdia Taufeni Taufik Tobi Arfan Trinisia, Karyn Tulus Fahrurrozi Wibowo Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari yefni Yefni -, Yefni Yefni Yefni yenas, oscar Yesi Mutia Basri Yusri, Jum’atri Zaferar , Arumega Zarefar, Arumega