Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Hizazi, Ahmad
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT Septari, Al-Iqrom; Hizazi, Ahmad; Wahyudi, Ilham; Yuliusman, Yuliusman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47293

Abstract

The adoption of CAATs in Indonesia (especially in the southern part of Sumatra) is still relatively low, despite the efforts of auditing professional bodies to encourage the application of modern audit technologies among audit firms to deal with the rapid growth in information technology usage among business organizations. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore of CAATs' usage and try to find answers to what factors may affect their adoption and acceptance. Using 86 valid responses from external auditors, the paper found that CAATs adoption is influenced by performance expectancy, effort expectancy, facilitating conditions, and self-efficacy. The findings suggest that policymakers should encourage external auditors to use CAATs by educating them about the advantages of doing so, improving their skills through increased CAATs training programs, creating incentive systems that encourage auditors to use CAATs, increasing investments in the management and technical infrastructure that supports CAATs, and using both intrinsic and extrinsic motivation.
Pengaruh Arus Kas Bebas, Investment Opportunity Set, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Vanenza, Desrimayana Putri; Hizazi, Ahmad; Olimsar, Fredy
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53472

Abstract

This study aims to determine the effect of Free Cash Flow, the Investment Opportunity Set, and Firm Size on Firm Value, with Institutional Ownership serving as a moderating variable. This is a quantitative study. The population consists of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in a total of 101 companies. The study utilizes secondary data obtained from the official Indonesia Stock Exchange website. Data analysis was conducted using panel data regression with E-Views 13 software. The results indicate that Free Cash Flow has a negative effect on Firm Value and the Investment Opportunity Set has a positive effect on Firm Value, whereas Firm Size has no effect on Firm Value. Institutional Ownership positively moderates the effect of Free Cash Flow on Firm Value. However, Institutional Ownership negatively moderates the effects of the Investment Opportunity Set and Firm Size on Firm Value.
Co-Authors Fredy Olimsar Ilham Wahyudi Septari, Al-Iqrom Siswahyudianto Vanenza, Desrimayana Putri