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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JURNAL ILMIAH GLOBAL EDUCATION Journal of Business Economics and Management
Pasaribu, Marsel
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Artificial Intelligence in Financial Reports: How it Affects the Process's Effectiveness and Efficiency Kuswara, Zakaria; Pasaribu, Marsel; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i2.12730

Abstract

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including auditing and finance, with the potential to improve the efficiency and effectiveness of the audit process. However, there is limited understanding of the impact of AI implementation on financial statement transparency and external auditor reputation. This study aims to fill that knowledge gap by exploring how AI can strengthen financial statement transparency and enhance auditor reputation. The methodology used is descriptive-analytical with an empirical normative approach, collecting data through literature review and documentation. The results finds that the integration of AI in auditing significantly improves financial statement transparency, facilitates auditors in conducting more in-depth and accurate analyses, and potentially enhances the reputation of external auditors in the eyes of stakeholders. The findings confirm that AI not only improves the efficiency of the audit process but also plays a strategic role in building trust and integrity in financial reporting. The implications of this research are significant in demonstrating the importance of adapting the latest technologies to meet and exceed evolving financial and reputational expectations in the digital age.
Pengaruh Pengawasan Komite Audit terhadap Kualitas Pengungkapan ESG Perusahaan Pasaribu, Marsel; Soeratin, Harry Z
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.63

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) telah menjadi salah satu aspek penting yang dinilai oleh investor, regulator, dan publik dalam menilai keberlanjutan perusahaan. Dalam konteks ini, komite audit berperan sebagai pengawas untuk memastikan bahwa pengungkapan informasi ESG dilakukan dengan transparansi yang tinggi dan akurasi yang baik. Artikel ini membahas pengaruh pengawasan komite audit terhadap kualitas pengungkapan ESG berdasarkan tinjauan teori dan studi terdahulu. Hasil pembahasan menunjukkan bahwa pengawasan yang efektif dari komite audit dapat meningkatkan kualitas pengungkapan ESG melalui dua saluran utama. Pertama, pengawasan terhadap akurasi laporan yang memastikan informasi yang disampaikan relevan dan benar. Kedua, pengawasan untuk meningkatkan transparansi dalam praktik keberlanjutan perusahaan, yang memungkinkan pemangku kepentingan, termasuk investor, untuk lebih mudah menilai komitmen perusahaan terhadap keberlanjutan dan tata kelola yang baik. Dengan demikian, pengawasan komite audit berkontribusi penting dalam memperbaiki kualitas pengungkapan ESG.
Evaluasi Penggunaan Artificial Intelligence dalam Audit Forensik Pada Pandangan Mahasiswa dan Praktisi Akuntansi Tahun 2020-2025 Pasaribu, Marsel; Harry Z Soeratin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1370-1380

Abstract

Abstract: This study aims to disseminate the use of Artificial Intelligence (AI) in forensic audits from the perspective of accounting students and practitioners in Indonesia in 2020-2025. The method used in this study is qualitative analysis with data collection through interviews and surveys of relevant respondents. The results of the study indicate that the use of AI can improve the efficiency and effectiveness of the audit process, as well as help in identifying anomalies and suspicious patterns in financial statements. However, there are challenges in implementing this technology, including the need for better training and understanding of AI among auditors. This study provides recommendations for improving the integration of AI in forensic audit practices in Indonesia.
The Effect of ESG (Environmental, Social, Governance) Disclosure on Audit Quality with Firm Size and Industry Complexity as Moderating Variables (An Empirical Study on Manufacturing Companies Listed On the IDX in 2020–2024) Pasaribu, Marsel; Agusiady, Ricky; Fitriana, Fitriana
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4678

Abstract

Weak or non-transparent ESG reports regarding governance structure and internal control policies can signal to auditors a high inherent risk of control failure, which in turn increases the risk of material misstatement due to fraud. This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on audit quality, as well as the effect of company size and industry complexity as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The research sample was determined using purposive sampling. The study uses a causal associative method with a quantitative approach and panel data regression analysis. The statistical data processing and analysis were carried out using STATA statistical software. The results showed that disclosure of environmental aspects had no effect on audit quality. In contrast, social and governance aspects have a negative effect on audit quality. This finding indicates that the higher the social and governance score of a company, the auditor tends to consider the audit risk lower, thus reducing the need for additional independent audits. Simultaneously, social and governance are also proven to reduce audit quality. Firm size is not shown to moderate the relationship between ESG and audit quality, as both large and small firms may experience an exaggerated perception of high ESG reputation. However, industry complexity is shown to positively moderate the relationship between social and governance aspects and audit quality. In complex industries, despite high ESG scores, the demand for rigorous audit oversight still increases due to the high potential reporting risks. This study provides an empirical contribution in understanding the dynamics of ESG influence on audit in Indonesia's manufacturing sector, and suggests the importance of considering operational complexity factors in designing an effective audit oversight system.
Co-Authors Fitriana Fitriana Harry Z. Soeratin Kuswara, Zakaria Ricky Agusiady Santoso, Rachmat Agus