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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Darmansyah Darmansyah
Universitas Pancasila, Indonesia
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Improving Auditor Competence and Audit Quality Through Artificial Intelligence Moderation in Modern Financial Statement Digitization Ferry Oktavianto Muis; Darmansyah Darmansyah; Sri Widyastuti
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i2.5249

Abstract

This research seeks to explore how the digitization of financial statements influences auditor competence and audit quality, alongside examining the moderating effect of Artificial Intelligence (AI) in this context. In the face of today's intricate business landscape, the auditing field must continually embrace new technologies to uphold precision and effectiveness. Employing a quantitative methodology, this study utilizes the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique. Data were gathered through purposive sampling methods via questionnaires from 132 auditors employed at Public Accounting Firms (KAP) in the West Java area. The findings reveal that digitizing financial reports can substantially enhance both auditor competence and audit quality. Furthermore, AI usage has been shown to have a direct positive influence on these aspects. A key discovery of this study is that AI significantly moderates and bolsters the link between financial report digitization and auditor competence. However, AI does not significantly moderate the connection between digitization and audit quality. This suggests that audit quality is not solely reliant on technology but is also shaped by other elements such as human expertise, quality control, and adherence to audit standards. This study adds to the digital audit literature by emphasizing the significance of balanced technology integration in developing nations.
Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable Yoyok Priyo Hutom; Tri Widyastuti; Darmansyah Darmansyah; Syahril Djaddang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5284

Abstract

Mining sector sustainability issues increasingly affect corporate financial performance. The novelty of this study lies in the integrative model demonstrating that under the SEOJK 16/2021 regime, sustainability performance functions as an economic translation mechanism that converts sustainability signals into market value. This study examined the relationship between asset value added, corporate social responsibility, and green accounting on sustainability performance and corporate value in the Indonesian mining sector for the period 2019–2023. This study used a quantitative method and applied PLS-SEM analysis based on secondary data obtained from annual reports and sustainability reports. Key findings indicated that all three variables have a significant positive effect on sustainability performance, with green accounting as the strongest contributor. However, only asset value added and sustainability performance have a direct effect on corporate value, while corporate social responsibility and green accounting do not. Through mediation analysis, sustainability performance was found to be a full mediator for corporate social responsibility and green accounting, and a partial mediator for asset value added regarding corporate value. Companies need to strengthen their environmental measurement systems and manage corporate social responsibility strategically to have a tangible impact on corporate value.
Determination of Internal Auditor Performance with Job Satisfaction as a Mediator at Muhammadiyah Universities throughout Indonesia Safier Ramdani; Tri Widyastuti; Darmansyah Darmansyah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i1.5179

Abstract

This study examines the influence of leadership style, professionalism, locus of control (LOC), and independence on the performance of internal auditors at Muhammadiyah and Aisyiyah Higher Education Institutions (PTM/A) in Indonesia, with job satisfaction as a mediating variable. The study uses an explanatory quantitative approach with a sample of 101 internal auditors selected through purposive sampling from various PTM/A across Indonesia. Data was analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that leadership style and professionalism have a significant positive effect on both internal auditor performance and job satisfaction. However, locus of control and independence did not show a significant effect on auditor performance. Job satisfaction was found to effectively mediate the influence of leadership style and professionalism on performance, but did not mediate the influence of locus of control and independence. The research model demonstrates a very strong explanatory power, with R² values of 98.7% for job satisfaction and 62.7% for auditor performance. This study makes a significant contribution to the internal audit literature and provides a strategic foundation for institutions to strengthen leadership and professional ethics to improve organizational governance quality.
Co-Authors Djaddang, Syahril Ferry Oktavianto Muis Safier Ramdani Sri Widyastuti Tri Widyastuti Tri Widyastuti Yoyok Priyo Hutom