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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Contemporary Accounting Nusantara Science and Technology Proceedings Akuntansi dan Teknologi Informasi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Jurnal Audit dan Perpajakan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah Indonesian Journal of Auditing and Accounting Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Agus Widarsono
Universitas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Risiko Litigasi Audit Dalam Praktik Audit Modern: Tinjauan Literatur Sistematis Rahmada Kriswanto; Yayat Sudaryat; Agus Widarsono
Jurnal Audit dan Perpajakan (JAP) Vol. 6 No. 1 (2026): Article Research May 2026
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v6i1.8517

Abstract

Penelitian ini bertujuan mengkaji dinamika risiko litigasi audit dalam praktik audit modern melalui pendekatan systematic literature review (SLR) terhadap 30 artikel ilmiah terindeks Scopus dan Google Scholar periode 2021–2026. Penelitian ini secara khusus mengidentifikasi sumber utama risiko litigasi, menganalisis pengaruhnya terhadap perilaku auditor, mengkaji hubungannya dengan kualitas audit, serta membahas peran teknologi dan audit forensik dalam pengelolaan risiko litigasi. Hasil penelitian menunjukkan lima temuan utama. Pertama, risiko litigasi mendorong auditor bersikap lebih konservatif melalui peningkatan audit effort, audit fee, dan pengungkapan audit. Kedua, risiko litigasi tidak selalu meningkatkan kualitas audit secara substantif. Ketiga, karakteristik klien seperti financial distress, discretionary accruals tinggi, koneksi politik, CSR abnormal, dan sengketa pajak merupakan sumber utama risiko litigasi auditor. Keempat, teknologi dan artificial intelligence berperan ganda sebagai alat mitigasi sekaligus sumber risiko litigasi baru. Kelima, konteks hukum dan regulasi memengaruhi kuat atau lemahnya respons auditor terhadap risiko litigasi. Secara teoritis, temuan ini sejalan dengan Agency Theory, di mana risiko litigasi memperkuat peran auditor sebagai mekanisme pengawasan independen dalam mengurangi asimetri informasi antara manajemen dan pemangku kepentingan. Penelitian ini berkontribusi dalam memperluas pemahaman mengenai risiko litigasi sebagai fenomena multidimensional yang mencakup aspek hukum, regulasi, teknologi, kualitas audit, dan perilaku auditor dalam konteks audit saat ini.
Eksplorasi Peran Cybersecurity Audit dan Audit Investigatif Dalam Pengendalian Fraud Berbasis Teknologi Annisa Ayuningtyas; Mikanti Annisa Sugrining Rahayu; Agus Widarsono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.440

Abstract

Abstrak Perkembangan transformasi digital meningkatkan kompleksitas risiko fraud berbasis teknologi informasi dan menuntut pendekatan audit yang adaptif serta terintegrasi. Penelitian ini bertujuan untuk menganalisis dan mengeksplorasi perkembangan cybersecurity audit dan audit investigatif dalam pengelolaan risiko fraud berbasis teknologi informasi melalui metode Systematic Literature Review (SLR) dengan pedoman PRISMA. Data bersumber dari basis data Science Direct, Emerald Insight, dan Google Scholar dengan rentang publikasi 2021–2026, memperoleh 36 artikel yang dianalisis secara tematik. Hasil sintesis menunjukkan bahwa cybersecurity audit telah berevolusi dari fungsi kepatuhan teknis menjadi mekanisme tata kelola risiko berbasis maturitas yang memanfaatkan AI, blockchain, zero-trust architecture, dan pemantauan real-time untuk pencegahan hingga deteksi fraud. Di sisi lain, audit investigatif berperan dalam pembuktian dan penanganan fraud melalui pemanfaatan CAATs, red flags, digital forensics, dan integrasi akuntansi forensik dalam kerangka manajemen risiko. Kombinasi kedua pendekatan ini membentuk siklus pengelolaan risiko fraud yang saling melengkapi. Kombinasi kedua pendekatan menjadi strategi yang optimal untuk menghadapi kompleksitas fraud di era digital karena mencakup aspek pencegahan, deteksi, dan pembuktian hukum secara terintegrasi. Kata Kunci: Cybersecurity audit, Audit Investigatif, Fraud, Digital, Literature Review Abstract The rapid development of digital transformation has increased the complexity of information technology-based fraud risks and demands adaptive and integrated auditing approaches. This study aims to analyze and explore the development of cybersecurity audits and investigative audits in managing information technology-based fraud risks using the Systematic Literature Review (SLR) method with PRISMA guidelines. The data were collected from the ScienceDirect, Emerald Insight, and Google Scholar databases, covering publications from 2021–2026, resulting in 36 articles analyzed thematically. The findings indicate that cybersecurity audits have evolved from a technical compliance function into a risk governance mechanism based on maturity models by utilizing artificial intelligence (AI), blockchain, zero-trust architecture, and real-time monitoring for fraud prevention and detection. Meanwhile, investigative audits play a role in fraud verification and resolution through the application of Computer-Assisted Audit Techniques (CAATs), red flags analysis, digital forensics, and the integration of forensic accounting within risk management frameworks. The combination of these two approaches forms a complementary fraud risk management cycle. The integration of cybersecurity audits and investigative audits represents an optimal strategy for addressing the complexity of fraud in the digital era, as it encompasses prevention, detection, and legal evidence processes in an integrated manner. Keywords: Cybersecurity audit, Investigative Audit, Fraud, Digital, Literature Review
Pengaruh Keberagaman Gender Dan Keahlian Finansial Terhadap Financial Statement Fraud (Studi Pada Sektor Konstruksi Di Indonesia Dan Singapura) Ivana Rosa Purbaningrum; Agus Widarsono; Nono Supriatna
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.153

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara keberagaman gender di direksi dan komisaris, keahlian finansial, dan financial statement fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel penelitian terdiri dari 55 perusahaan yang beroperasi di sektor konstruksi, dengan periode pengamatan selama tiga tahun, menghasilkan total 165 sampel. Metode pengujian yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM), yang memungkinkan untuk mengungkap dan mengukur hubungan kompleks antar variabel yang diteliti. Hasil penelitian menunjukkan bahwa keberagaman gender memiliki pengaruh negatif terhadap financial statement fraud. Selanjutnya, keahlian finansial terbukti memiliki pengaruh positif terhadap financial statement fraud pada perusahaan sektor konstruksi di Indonesia dan Singapura pada tahun 2022-2024. Namun, arogansi CEO tidak dapat memoderasi pengaruh keberagaman gender dan keahlian finansial terhadap financial statement fraud pada periode yang sama. Hasil penelitian ini menyarankan bahwa perusahaan perlu memperhatikan keberagaman gender, tetapi lebih menekankan pada penguatan pengendalian internal dan pengawasan. Selain itu, penting untuk merekrut individu dengan latar belakang akuntansi yang kuat dan pengalaman relevan guna mengurangi potensi kecurangan.
Analysis of Factors Affecting the Fee Audit at Indonesian State-Owned Enterprises Widarsono, Agus; Natalia, Lita
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60442

Abstract

The objective of this study is to examine the variables that impact the fees charged for audits conducted at Indonesian State-Owned Enterprises. These variables include the size and complexity of the firm, the reputation of the auditor, and the length of the audit tenure. The used in this study is quantitative, employing a causal associative design. The study utilized a purposive sampling technique to choose 36 state-owned companies (SOEs) from various industrial clusters over a period of 4 years (2018-2021). This study utilizes descriptive statistical analysis and panel data regression analysis methodologies, after doing various classical assumption tests. After doing an analysis and debate, it can be stated that Company Complexity and Auditor Reputation have a substantial impact on Audit Fees at Indonesian State-Owned Enterprises. However, Company Size and Audit Tenure do not have a major effect on audit fees. Agency Theory and the findings of this study can assist corporations in accurately forecasting the audit fees that will be charged by KAP. This research can serve as a valuable resource for auditors when seeking audit assignments, ensuring that they are compensated appropriately. No prior research has specifically examined the audit fee policy for State-Owned Enterprises.
Analysis Opinion Audit Going Concern : Does Audit Committee Could Make It Better? Idawati, Wiwi; Khasanah, Uswatun; Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.74695

Abstract

This study aimed to test the audit committee's ability to moderate liquidity, leverage, and profitability to audit opinions going concerned with firm size as a control variable in infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. This study employs a causality research design and employs secondary data analyzed using the SPSS application. This study utilized a purposive sampling strategy to pick 195 observations from a total population of 39 infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. Lliquidity and leverage do not affect going concern audit opinions, while profitability hurts going concern audit opinions. Looking at the audit committee, the results reveal that its presence can amplify the impact of liquidity on the audit opinion at hand, but it cannot mitigate the effects of leverage or profitability.
Blockchain and Smart Contracts in Modern Auditing: A Systematic Review Andi Rosyandi Cardiman Cardiman; Agus Widarsono
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3071

Abstract

This study conducts a systematic literature review (SLR) to examine the role of blockchain and smart contracts in modern auditing practice. Following the PRISMA 2020 protocol, 35 peer reviewed articles published between 2016 and 2025 were identified across Scopus, Web of Science, EBSCOhost, and Google Scholar, screened, appraised with the Mixed Methods Appraisal Tool, and analyzed through NVivo assisted thematic synthesis. The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit standard guidance, and an acute auditor skills gap continue to constrain adoption. Agency theory dominates the theoretical landscape, though contract, complexity, and legitimacy theories remain underused. These findings imply that standard setters such as IAASB and PCAOB need blockchain specific guidance, and that audit curricula must be reformed to build blockchain literacy, while firms should treat adoption as contingent on technical maturity, regulatory readiness, and human capital rather than a universal remedy. Unlike prior bibliometric or narrative reviews, this study integrates technical, theoretical, and empirical clusters of literature into a single PRISMA based synthesis and proposes an integrative model in which audit quality gains from blockchain depend jointly on technological maturity, regulatory adequacy, and auditor competence.
The integration of hybrid audit models in modern auditing: A systematic review of audit effectiveness and efficiency across emerging and developed countries Khoirunnisa, Novita; Junyes, Hendy Rizky; Widarsono, Agus
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art4

Abstract

This study aims to determine the comparison of hybrid model integration in modern practice to improve the effectiveness and efficiency of audits in developed and developing countries, particularly in relation to the concepts and components of the hybrid audit model, the effectiveness and efficiency of the hybrid audit model implementation, and the comparison of the hybrid audit model implementation in developed and developing countries. This study uses a Systematic Literature Review following the PRISMA 2020 guidelines by analyzing 30 articles. The findings of this study are that the hybrid audit model represents an integrated framework between the professional considerations of auditors and analytical and digital technologies such as artificial intelligence, big data analytics, robotic process automation, blockchain, and continuous auditing systems. Other findings also explain that the hybrid audit model can improve audit effectiveness, particularly in terms of audit finding quality, result reliability, fraud detection, compliance with audit standards, and the quality of human-algorithm interactions. The hybrid model has also been proven to improve audit efficiency by optimizing time, optimizing costs, directing auditor resources to value-added activities, automating audit processes, and expanding the scale and flexibility of audits. However, the implementation of this model shows that developed and developing countries differ in terms of regulatory frameworks, technological infrastructure readiness, and capacity.
Co-Authors Abdullah, Sulthan Yusuf Adhi Saputra, Rian Amalia, Nadya Rizki Andi Rosyandi Cardiman Cardiman Annisa Ayuningtyas Apandi, R. Nelly Endarty, Kharisma Fasya, Zulfan Fitri Nurlaela Fitriana, Lina Ida Farida Adi Prawira Illa Susilawati Iqbal Nikmatullah, Mohamad Iswari, Yuni Ivana Rosa Purbaningrum Junyes, Hendy Rizky Khoirunnisa, Novita Kustiawan, Memen Lita Natalia Madani, Lutfi Maula Tundiati Istiqomah Mikanti Annisa Sugrining Rahayu Mulyana, Dendi Nadya Rizki Amalia Nasim, Arim Natalia, Lita Nisa, Dilla Fadillatun Nono Supriatna Nur Apandi, R Nelly Oktarina, Mery Putri Hadiyanti, Cantika Rachmatika, Tika Rahayu, Hafizha Fathin Rahmada Kriswanto Rozmita Dewi Yuniarti, Rozmita Dewi Sofia, Khalida Syah Putra, Norman Tiara Setra Linuhung Widaningsih, Mimin Wiwi Idawati Yayat Sudaryat Zulfan Fasya Zulfikar, Faris