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All Journal Infestasi Jurnal Ilmiah Raflesia Akuntansi
Nurul Mustafida
Universitas Hayam Wuruk Perbanas
Economics, Econometrics & Finance

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Determinan Kualitas Audit: Peran Kompetensi Auditor, Teknik Audit Berbantuan Komputer, dan Tekanan Anggaran Waktu R. Bisma Aliansyah Putra; Nurul Mustafida
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.865

Abstract

This study analyzes the influence of auditor competence, computer-assisted audit techniques (CAATs) and time budget pressure on audit quality at Public Accounting Firms in Surabaya. It aims to identify the factors affecting audit quality using a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. Primary data were collected through offline-distributed questionnaires targeting auditors working at Public Accounting Firms in Surabaya resulting in 72 valid responses out of 119 collected. The findings indicate that auditor competence does not significantly affect audit quality likely due to variations in education levels and work experience among auditors. In contrast the use of CAATs positively impacts audit quality by enhancing the efficiency and accuracy of audit analysis. Meanwhile time budget pressure does not exhibit a significant effect on audit quality possibly due to the auditor's position
Auditor Quantitative Materiality Disclosure, Earnings Management Concerns, and Generation Z Investors’ Willingness to Invest: An Experimental Study Nurul Mustafida; Luciana Spica Almilia; Lufi Yuwana Mursita; Kadek Pranetha Prananjaya; Titis Puspitaningrum Dewi Kartika
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33771

Abstract

The debate over mandating quantitative materiality disclosure in the auditor’s report has persisted for several years, prompting numerous studies on its potential outcomes.  Given the increasing involvement of Generation Z in capital markets, this study employs an experimental design to retest prior findings on the effect of auditor quantitative materiality disclosure on Generation Z investors’ willingness to invest. Specifically, this study examines whether this demographic is influenced by both auditor quantitative materiality disclosure and concerns about earnings management in their investment decisions. Using data from an experiment involving 101 university students, the results are consistent with the prior literature, suggesting that quantitative materiality disclosure generally reduces the willingness to invest. Furthermore, a simple effects test reveals that when concerns about earnings management are high, Generation Z investors show reduced willingness to invest when quantitative materiality disclosure is present. In contrast, this effect is not found when concerns about earnings management are low. These findings offer insights into how Generation Z investment decisions are shaped by quantitative and qualitative risk assessments.
Co-Authors Kadek Pranetha Prananjaya, Kadek Pranetha Luciana Spica Almilia Lufi Yuwana Mursita R. Bisma Aliansyah Putra Titis Puspitaningrum Dewi Kartika