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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal on Social Science, Economics and Art JURNAL ECONOMINA Indonesia Auditing Research Journal Indonesia Accounting Research Journal Ekalaya : Jurnal Ekonomi Akuntansi JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM Journal of Economic Education and Entrepreneurship Studies
Iskandar Muda
Universitas Sumatera Utara, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Integrity moderation in village governance, professionalism and village financial accountability Desyana Putri; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.613

Abstract

This study examines the effects of village governance and professionalism on village financial accountability and investigates the moderating role of integrity in strengthening these relationships. The research adopts a quantitative design using a survey method. Data were collected from 211 village governments in East Aceh Regency using purposive sampling. Questionnaires were used to measure the research variables, and data were analyzed using PLS SEM to test for direct and moderating effects. The novelty of this study lies in the development of a multidimensional village financial accountability model that integrates structural aspects (governance), competency (professionalism) and ethical (integrity) has not been widely explored in the literature on village government accountability.  The results of the study indicate that village governance and professionalism have a positive and significant influence on village financial accountability. Moderation analysis indicates that the integrity of village officials can strengthen the influence of village governance and professionalism on village financial accountability. The study concludes that improving governance quality, strengthening professionalism, and fostering integrity simultaneously are essential strategies for enhancing village financial accountability. These findings provide theoretical implications in the development of a public sector accountability model based on local governance as well as practical implications for village governments in strengthening the capacity and professionalism of village officials to improve the quality of village financial accountability.
Strengthening Audit Quality Through Independence And Suspicion: Do Audit Fees Matter Khairul Amri Hasibuan; Sambas Ade Kusuma; Iskandar Muda
JURNAL ECONOMINA Vol. 5 No. 9 (2026): JURNAL ECONOMINA, September 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i9.4283

Abstract

This study aims to analyze the influence of independence and professional suspicion on audit firm quality, with audit service imbalance serving as a moderating variable. A quantitative approach was employed, utilizing a survey method targeting auditors working at Public Accounting Firms (KAP) in Medan City. Data were collected via questionnaires distributed to 30 auditors and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that independence has a positive and significant effect on audit firm quality; specifically, higher levels of Independence lead to higher audit firm quality. However, professional suspicion was not found to have a direct effect on audit firm quality, suggesting that the impact of auditor professionalism on audit firm quality occurs directly rather than through the mechanism of professional suspicion. Furthermore, audit service imbalance was not found to moderate the relationship between independence, professional suspicion, and audit firm quality, indicating that the magnitude of audit service imbalance neither strengthens nor weakens the influence of independence and professional suspicion on audit firm quality. This study contributes to the auditing literature by highlighting the importance of independence as a primary determinant of audit firm quality, surpassing behavioral or economic factors. Practical implications emphasize the need to strengthen Independence through continuing professional education, the cultivation of a skeptical mindset, the calibration of audit judgments, and the enhancement of audit firm quality control systems to ensure sustained audit firm quality.
Co-Authors Agung Wahyudhi Atmanegara Ainun Mardhiyah Andri Soemitra Datin Qintara Desyana Putri Dito Aditia Darma Nasution Elwis Sitorus Fahmi Natigor Nasution Gami, Emelia Rahmadany Putri Hasibuan, Khairul Amri Helvinasari Nasution Inayatul Widad Nasution Keulana Erwin Khaidar Rahmaini Jamila Khairul Amri Hasibuan Mika Debora Br Barus Najra Nabiilah Ajar Nanda Chairunnisa Nisrul Irawati Putri Kesha Abelia Putri Siregar Rizky Surya Andhayani Nasution Sambas Ade Kusuma Syahyunan Syahyunan Tatian Sartika Marbun Yolanda Noviasari Maramis Yona Fitri Yusrizal Yusrizal