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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Taxation and Accounting
Khomsiyah
Universitas Trisakti, Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Ethics Moderating Remote Audit, Skepticism, IT Adoption, and Audit Quality Ridwan Saleh; Khomsiyah; Vinola Herawaty
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1100

Abstract

Purpose - This study examines and analyzes the effect of remote audit, professional skepticism, and information technology adoption on audit quality, together with the role of auditor professional ethics as a moderating variable. Methods - The research uses a cross-sectional survey design with primary data drawn from 484 auditors working at 79 Public Accounting Firms across Indonesia, selected through purposive sampling, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings - The results show that remote audit, professional skepticism, and information technology adoption each have a positive and significant effect on audit quality, and auditor professional ethics also directly and positively influences audit quality. However, auditor professional ethics does not strengthen the effect of remote audit, professional skepticism, or information technology adoption on audit quality. Research implications - The findings suggest that ethics may function as an independent governance resource rather than a simple boundary condition. Because the design is cross-sectional and perceptual, the results should be interpreted as associations rather than causal effects. The exploratory seven-dimension audit-quality measure shows improved explanatory performance within the analyzed sample, but it requires formal validation through confirmatory factor analysis and cross-validation before being used for policy recommendations. Originality - This study proposes an exploratory seven-dimension audit-quality instrument adding IT Auditor Competence and Audit Methodology to the established five-dimension framework. This measurement extension is presented as an initial exploratory contribution requiring further validation, not as a definitively validated instrument.
The Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia Baskoro Suryo Pinuji; Khomsiyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2664

Abstract

This study examines the role of artificial intelligence dimension in improving the efficiency of Accounting Information Systems in Islamic Banking Companies in Indonesia. In the era of the growing industrial revolution 4.0, the role of artificial intelligence is becoming the center of attention in various sectors and businesses. The development of artificial intelligence technology has had a significant impact on the way financial information is processed, managed, and used in decision making. This study aims to analyze in depth the application of artificial intelligence dimensions in the realm of accounting and identify the relationship to the efficiency of Accounting Information Systems. The results of this study are expected to provide important knowledge about the role of artificial intelligence technology in the context of accounting, as well as provide guidance for accounting and technology practitioners to optimize the use of artificial intelligence in improving the efficiency of Accounting Information Systems. By examining 34 respondents from 19 Islamic Banking Companies in Indonesia, the study found that the dimension of machine learning has a positive effect on the efficiency of accounting information system. However, this study did not find a positive effect of expert system dimension and knowledge representation and inference dimension on accounting information system efficiency.
Co-Authors Baskoro Suryo Pinuji Ridwan Saleh Vinola Herawaty