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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR)
Lusy Lusy
Universitas Katolik Darma Cendika Surabaya
Economics, Econometrics & Finance Social Sciences

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PENGARUH INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Richard Andrew; Lusy Lusy; Winda Septina
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9200

Abstract

An auditor is required to always maintain independence in producing audit quality. The covid 19 pandemic makes the time budget pressure of an auditor unstable, auditors are always required to produce audit reports within the set time limits. After this pandemic, whether an auditor is still able to maintain the quality of the audit produced is a big question today. The object of this study are all auditors registered in KAP Surabaya. Surabaya location selection because Surabaya is the second largest city in Indonesia and one of the largest industries that contribute to the economy in Indonesia, after Jakarta. The purpose of this study was to examine the effect of auditor independence, and time budget pressure on the quality of audits produced by an auditor. The specific purpose of this study is to see the level of independence and time budget of an auditor whether it is maintained after the covid 19 pandemic. The urgency of this study is that if auditors have different levels of independence and sustainability post-pandemic, especially coupled with audit digitization, the special specifications in this study, focus more on the theme of sustainable auditor research in terms of independence and time budget pressure. Keywords : Independence, time Budget Pressure, Audit Quality, Auditor JEL Clasification : Audit
TRANSFORMATION OF GREEN UNIVERSITIES IN INDONESIA: THE ROLE OF TRANSFORMATION LEADERSHIP STYLE INNOVATION AND GREEN MANAGEMENT ACCOUNTING IN ACHIEVING SUSTAINABILITY PERFOMANCE Richard Andrew; Lusy Lusy; Yosef Pranata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18703

Abstract

In the era of smart society 5.0, universities are required not only to excel academically, but also to be able to demonstrate sustainability performance that includes economic, social, and environmental aspects. Catholic University as an institution based on values and spirituality has a strategic role in addressing global sustainability challenges. The urgency of this research lies in the need for a deeper understanding for the entire academic community on how the application of transformational leadership style and Green management accounting can encourage the achievement of sustainability performance in the environment of universities in Indonesia, the level of application and understanding is still diverse in the achievement of sustainability performance. The object of research is all universities in Surabaya and Jakarta, because they are the two largest cities in Indonesia and become the mecca of tridarma of higher education throughout Indonesia. The main purpose of this study was to analyze and examine the influence of transformational leadership style and Green management accounting on the sustainability performance of universities in Indonesia. Specific objectives, this study wants to uncover the strategic role of green Management Accounting in maintaining the sustainability of institutions in the midst of technological developments and global environmental demands. The study used a quantitative approach with survey methods. The Data was collected through a Likert scale 1-5 questionnaire distributed via google form to the academic community of selected universities in Jakarta and Surabaya. Sampling technique using purposive sampling. Data analysis was conducted to test the relationship between variables and draw empirical conclusions.
Co-Authors Richard Andrew Winda Septina Yosef Pranata