Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Pratama, Diandra Ayu
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Irawan, Bambang; Pratama, Diandra Ayu; Hayati, Fitria; Damayanti, Griselda; Muhsin, Muhsin
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 4 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i4.67180

Abstract

This research aims to examine and analyze the effect of auditor experience, independence, and competence on auditor quality in FEB UNTAN students who take Auditing 2 courses and examine and analyze the ability of auditor ethics to moderate the relationship between auditor experience, independence, and competence.The population used in this study means FEB UNTAN students who take the Auditing 2 course using a purposive sampling method. The number of samples is 60 students. The sample in this study was determined using a survey method, namely by distributing questionnaires personally to the respondents. The method of analysis of this research uses the Structural Equation Modeling (SEM) data analysis technique using the WarpPLS version 8.0 application.The results obtained from this research indicate that auditor experience has a positive effect on audit quality. Independence has no effect on audit quality. And competence has a positive effect on audit quality. For auditor ethics, it cannot moderate the impact of audit experience, independence, and competence on FEB UNTAN students taking Auditing 2 courses.
Blue Accounting dalam Perspektif Teori Legitimasi dan Stakeholder Pratama, Diandra Ayu
Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i2.82760

Abstract

The increase in economic activities in the maritime sector has driven the need for better accountability in marine resource management, known as Blue Accounting. This research aims to explore the concept of Blue Accounting within the framework of Blue Economy development in Indonesia and to evaluate the role of government policies in its implementation. The research method used is descriptive qualitative with a Systematic Literature Review (SLR) approach, based on secondary data such as government policy documents, scientific articles, and relevant reports. Data were collected through document studies from 24 reference journals and analyzed to understand the phenomenon of Blue Accounting and its contribution to sustainable economic transformation. The findings indicate that Blue Accounting can significantly contribute to sustainable marine resource management through improved transparency, accountability, and integration of environmental information into financial reporting. Supportive government policies and information technology implementation are key factors in the successful adoption of Blue Accounting. This research provides insights for policymakers and practitioners in developing sustainable Blue Economy strategies in Indonesia.
Co-Authors Damayanti, Griselda Hayati, Fitria Muhsin Muhsin Tengku Riza Zarzani N