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All Journal Jurnal Kajian Ekonomi dan Manajemen Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Jefry Gasperz
Universitas Pattimura, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI Frensly Loppies; Jefry Gasperz; Franco Limba
Jurnal Kajian Ekonomi dan Manajemen Indonesia (JKEMI) Vol. 1 No. 1 (2023): Jurnal Kajian Ekonomi dan Manajemen Indonesia
Publisher : Yayasan Pendidikan Islam Amal Shaleh Kombongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61079/jkemi.v1i1.10

Abstract

This study aims to determine the effect of the clarity of budget targets on the performance accountability of government agencies with the internal control system as a moderating variable. This study uses primary data from respondents through questionnaires distributed to 44 Regional Apparatus Organizations (OPD) in Ambon, with a total of 132 respondents. Data analysis in this study used multiple linear regression analysis and moderated regression analysis using Moderated Regression Analysis (MRA). The results of simple regression analysis show that the clarity of budget targets has a significant effect on the performance accountability of government agencies, while the results of the MRA test show that the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Targets and Performance Accountability of Government Agencies
ALGORITHMIC JUDGEMENT VERSUS PROFESSIONAL SKEPTICISM: REDEFINING AUDITOR DECISION-MAKING IN AI-SUPPORTED AUDITS Jefry Gasperz; Margaretha Titaley; Rasyid Latuconsina
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The development of artificial intelligence technology has brought significant changes to audit practice, particularly through the use of AI systems to support auditor decision-making. The emergence of intelligent algorithms has sparked debate regarding the role of algorithmic judgment versus auditor professional skepticism in the audit process. This study aims to analyze and redefine the dynamics of auditor decision-making in the context of AI-based audits using a literature review method. The literature review was conducted by reviewing various academic publications, professional reports, and empirical research related to the implementation of AI in audits, its impact on professional judgment, and the challenges in maintaining professional skepticism. The results indicate that although AI algorithms improve the efficiency and accuracy of risk detection, there is a risk of overreliance, which can reduce the level of auditor skepticism. This study emphasizes the importance of integrating professional judgment and critical evaluation of AI output, so that auditors maintain their oversight and independent assessment. These findings provide a theoretical contribution to the development of a modern audit framework that combines AI capabilities with the principle of professional skepticism.
Co-Authors Franco Limba Frensly Loppies Margaretha Titaley Rasyid Latuconsina