Article Per Year (5 Year)
p-Index From 2021 - 2026
2.383
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal SOLMA Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management JAKBS JEBD Jurnal Sains dan Teknologi Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal Akuntansi dan Sistem Informasi
Ricky Bryan Tampubolon
Institut Pertanian Bogor
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Physics Social Sciences Transportation Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
The Effect of Job Insecurity, Reward, and Overconfidence Bias on Auditors’ Ethical Decision Making Ricky Bryan D.P. Tampubolon
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ethical decision making is essential for maintaining audit quality, yet organizational pressures and cognitive biases may undermine auditors’ judgment. This study examines the effects of job insecurity, reward, and overconfidence bias on auditors’ ethical decision making. A cross-sectional survey was conducted with 141 external auditors in Jakarta using five-point Likert scales. Data were analyzed with multiple linear regression. The model was significant (p < .001) and explained 86.2% of the variance in ethical decision making. Job insecurity showed a significant negative effect, reward demonstrated a significant positive effect, and overconfidence bias had a significant negative effect. These findings highlight the importance of reducing perceived job insecurity, implementing fair reward systems, and mitigating overconfidence to strengthen auditors’ ethical behavior and safeguard audit integrity.
Examining the Effects of Remote Auditing, Technostress, and Digital Collaboration on Auditor Performance Ricky Bryan D.P. Tampubolon
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid adoption of digital technologies has transformed the way audit engagements are planned, executed, and coordinated, requiring auditors to adapt to increasingly technology-intensive work environments. This study examines the effects of remote auditing, technostress, and digital collaboration on auditor performance. A quantitative explanatory research design was employed, with data collected through questionnaires distributed to external auditors working at audit firms across Jakarta. The respondents were required to have a minimum of two years of professional experience as auditors, resulting in 50 usable responses. The data were analyzed using multiple linear regression after the measurement instruments and classical assumptions were assessed. The findings demonstrate that remote auditing has a positive and significant effect on auditor performance, indicating that technology-enabled audit arrangements can facilitate the execution of audit tasks and improve work effectiveness. Technostress also exhibits a positive and significant effect on auditor performance, contrary to the hypothesized negative relationship. This finding suggests that technology-related demands may function as challenge stressors that encourage auditors to adapt, develop technological competencies, and maintain their performance. Digital collaboration likewise has a positive and significant effect on auditor performance, highlighting the importance of technology-mediated communication, information sharing, and coordination within audit teams.
When Pressure Helps: How Stress, Role Ambiguity, and Emotional Intelligence Shape Audit Efficiency Ricky Bryan D.P. Tampubolon
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effects of work stress, role ambiguity, and emotional intelligence on audit efficiency among external auditors. Data were collected through a survey of 145 auditors working in various audit firms in Jakarta and analyzed using multiple linear regression with a 5% significance level. The results show that all three variables have a positive and significant effect on audit efficiency. These findings indicate that well-managed work pressure, flexible role clarity, and high emotional intelligence can enhance auditors’ effectiveness and timeliness in completing audits. This study highlights the importance of psychological and emotional factors as key determinants of auditors’ work efficiency in the era of professionalism and audit digitalization.
Internal Audit as a Guard Against Fraud Risks Ricky Bryan D.P. Tampubolon
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Employee fraud represents a serious threat to organizational sustainability as it causes financial losses, damages reputation, and weakens stake-holder trust. This study aims to examine the effects of opportunity, rationalization, and pressure on employee fraud, as well as to assess the role of internal audit as a moderating variable. The research design em-ploys a quantitative approach using a survey method with 120 respondents from private companies in Jakarta. Primary data were collected through questionnaires and analyzed using multiple linear regression and interaction tests. The findings reveal that opportunity, rationalization, and pressure have a positive effect on employee fraud. However, internal audit is proven to weaken the influence of these three factors, although it does not have a direct effect on fraud. This highlights the strategic role of internal audit as a control mechanism capable of reducing opportunities, limiting rationalizations for fraudulent behavior, and mitigating the impact of pressures experienced by employees. The implications of this research emphasize the importance of strengthening the in-ternal audit function within corporate governance systems and open theoretical avenues for examining the role of internal audit as a moderator in the fraud model.
The Effect of Organizational Learning, Career Plateau, and Job Stress on Auditor Performance Ricky Bryan D.P. Tampubolon
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of organizational learning, career plateau, and job stress on auditor performance. A quantitative explanatory research design was employed using primary data collected through a structured questionnaire from auditors working at audit firms across Jakarta. The data were analyzed using IBM SPSS Statistics 26 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings indicate that organizational learning has a positive and significant effect on auditor performance, whereas career plateau and job stress have negative and significant effects. The results demonstrate that organizational learning serves as an important factor in enhancing auditor performance, while career stagnation and excessive work-related stress may constrain auditors’ ability to perform effectively. These findings highlight the importance of fostering a learning-oriented organizational environment, providing meaningful career development opportunities, and managing job stress to support sustainable auditor performance.
The Effects of Mentoring, Audit Automation, and Work Autonomy on Auditor Performance Ricky Bryan D.P. Tampubolon
Jurnal Sains Dan Teknologi | E-ISSN : 3063-9980 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study empirically examines the determinants of auditor performance in audit firms located in Jakarta, focusing on the distinct impacts of mentoring, audit automation, and work autonomy. Utilizing a quantitative explanatory design, primary data were gathered through a structured questionnaire administered to 78 eligible auditors with at least two years of professional auditing experience. Multiple linear regression analysis was performed to evaluate the hypothesized relationships. The empirical findings indicate that mentoring and audit automation exert positive and statistically significant effects on auditor performance, underscoring the critical roles of experience-based knowledge transfer and technological integration in enhancing audit execution. Conversely, work autonomy demonstrates a statistically significant negative effect on performance, suggesting that excessive discretion without corresponding supervisory controls and clear procedural boundaries may induce role ambiguity and impair engagement quality. These results highlight the need for audit firms to strategically align automated technologies and structured mentorship initiatives with adequate supervisory oversight to optimize professional performance.
Co-Authors Ananda, Alshifa Gusti Asyfia, Safirah Nur Ginoga, Lesia Fatma Hadiputri, Jeihan Sabila Sri Hani Agustin Hani Fitria Rahmani Hani Fitria Rahmani Hidayati, Aulia Iman Firmansyah Iman Firmansyah Inayah, Asty Khairi Irma Sriwijayanti Lumbantobing, Sabar Pardamean Merdekawati, Eka Muhammad Alam Mauludina Resti Jayeng Ramadhanti Rosyanti, Novi Septiani, Delina Herdian Simon Nisja Putra Zai Sriwijayanti, Irma Sugiharti, Zyana Yudhistira Adwimurti