Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal The Es Accounting and Finance
Tanti Widia Nurdiani
Program Studi Manajemen, Universitas Islam Raden Rahmat
Economics, Econometrics & Finance

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The Effect of Regulatory Compliance and Digital Audit Adoption on Auditor Performance and Financial Reporting Accuracy in Indonesia Loso Judijanto; Tanti Widia Nurdiani; Tri Widyastuti Ningsih; Masdar Ryketeng
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.154

Abstract

The financial reporting landscape in Indonesia is marked by a complex interplay of regulatory compliance and the adoption of digital audit technologies. This study conducted a quantitative analysis to investigate the relationships between regulatory compliance, digital audit adoption, auditor performance, and financial reporting accuracy. The results revealed a robust positive association between regulatory compliance and both auditor performance and financial reporting accuracy. Regulatory compliance emerged as a vital driver of effective auditing and higher financial reporting accuracy in the Indonesian context. In contrast, digital audit adoption, while promising, did not exhibit a significant impact on auditor performance or financial reporting accuracy. The findings underline the importance of regulatory adherence in fostering financial transparency and accountability, and they offer valuable insights for auditors, organizations, and regulatory bodies in Indonesia.
The Impact of Data Volume and Analytical Complexity in Big Data Technology on Financial Performance Prediction in Financial Companies in Indonesia Tanti Widia Nurdiani; M. Anas; Afrizal Afrizal; Indra Sulistiana
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.155

Abstract

This quantitative research explores the intricate relationship between data volume, analytical complexity, and their combined impact on financial performance prediction across 25 Indonesian financial companies. This study utilizes multiple regression analysis and statistical techniques using IBM SPSS Statistics version 26 to uncover the dynamics at play. The findings show that data volume and analysis complexity have a significant and positive role in improving financial performance prediction. The symbiotic relationship between these factors underscores the importance of adopting a holistic approach to data management and analysis. The results of this study have profound implications for financial professionals, data scientists, and decision makers, as it provides a roadmap for utilizing Big Data technology for more accurate and informed decision making in the Indonesian financial sector.
Co-Authors Afrizal Afrizal Indra Sulistiana Loso Judijanto M. Anas Ningsih, Tri Widyastuti Ryketeng, Masdar