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All Journal Iqtisadie: Journal of Islamic Banking and Shariah Economy Journal of Financial, Business and Economics Maneggio Nomico Dhana
Kadua, Nada Cantika Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Nomico

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Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xnkyeq79

Abstract

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
Gig Economy and the Future of Work: Opportunities and Challenges in the Modern Economy Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/t18x1d06

Abstract

The rapid expansion of digital platforms has transformed labor market structures and accelerated the rise of the gig economy as a prominent feature of the modern digital economy. Gig work offers flexible, task-based, and platform-mediated employment opportunities that differ substantially from traditional employment arrangements. This study aims to analyze the economic opportunities created by the gig economy, the challenges faced by gig workers, and their implications for the future of work. This study employed a qualitative descriptive method with a descriptive-analytical approach. Data were collected through semi-structured interviews with gig workers, field observations, and documentation of relevant academic and policy sources. The collected data were analyzed using qualitative content analysis, thematic analysis, and comparative interpretation to identify patterns related to flexibility, income opportunity, labor precarity, social protection, and platform governance. The findings show that the gig economy provides major advantages in terms of work flexibility, broader market access, and alternative income generation, making it attractive for youth, women, and workers with limited access to formal employment. However, these opportunities are accompanied by significant challenges, including unstable income, limited social protection, legal ambiguity, algorithmic control, and psychosocial pressure. The discussion indicates that gig work is not merely an innovative labor model but also a site of emerging labor vulnerability in the digital era. In conclusion, the gig economy reshapes the future of work by expanding labor flexibility while simultaneously intensifying the need for adaptive labor regulation and worker protection.
Co-Authors Afiyah, Rizqi Nur Al-Azamy , Muhammad Usamah Ayke Nuraliati Aziz, Muhandis Difa’iy Mayndarto, Eko Cahyo Safitri, Rizki Dwi