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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Greenation Ilmu Akuntansi Business and Applied Management Journal
Darmansyah Darmansyah
Universitas Pancasila, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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.
Financial Resources, Corporate Governance, and Sustainability Performance: The Mediating Role of Financial Performance in Indonesian Manufacturing Firms Fithri Suciati; Tri Widyastuti; Harnovinsah Harnovinsah; Darmansyah Darmansyah
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2280

Abstract

This study investigates the relationships between financial resources, corporate governance, and corporate sustainability performance (CSP) in Indonesian manufacturing firms, with financial performance (FP) as a mediating mechanism. Although the Financial Services Authority’s (OJK) Sustainable Finance Roadmap encourages sustainability practices, sustainability disclosure among Indonesian firms remains inconsistent, and evidence regarding the role of internal financial resources in achieving CSP is inconclusive. Using a quantitative explanatory approach, this study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to 19 manufacturing firms listed on the Indonesia Stock Exchange with complete financial and sustainability reports during 2020–2024, resulting in 95 firm-year observations. The results show that corporate governance has a positive direct effect on CSP, whereas financial slack, financial capacity, and growth options exhibit significant negative direct effects. FP does not directly affect CSP but significantly mediates the relationship between financial resources and CSP, except for the governance–CSP relationship. These findings reveal a Financial Resource Sustainability Paradox, indicating that resource availability alone does not ensure sustainability commitment. This study contributes an integrated Financial Resource, Governance, and Sustainability framework and highlights the importance of governance mechanisms and effective financial resource conversion to improve sustainability outcomes.
Dampak Keuangan Digital terhadap Inklusi Keuangan dan Pertumbuhan Hijau: Peran Mediasi dan Moderasi Rida Ayu Priandari; Darmansyah Darmansyah; Harnovinsah Harnovinsah; Nurmala Ahmar
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan keuangan digital terhadap inklusi finansial dan pertumbuhan hijau, serta peran mediasi transformasi digital perusahaan dan inovasi teknologi hijau, dan peran moderasi perbaikan kapasitas pemerintahan lokal. Menggunakan model analisis jalur, hasil penelitian menunjukkan bahwa pengembangan keuangan digital memiliki pengaruh positif yang signifikan terhadap inklusi finansial (koefisien jalur = 0,201, p = 0,001) dan pertumbuhan hijau (koefisien jalur = 0,353, p = 0,000). Namun, transformasi digital perusahaan tidak memediasi hubungan antara pengembangan keuangan digital dan inklusi finansial secara signifikan (koefisien jalur = 0,023, p = 0,297), sementara inovasi teknologi hijau memediasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara signifikan (koefisien jalur = 0,036, p = 0,003). Selain itu, perbaikan kapasitas pemerintahan lokal tidak memoderasi hubungan antara pengembangan keuangan digital dan inklusi finansial (koefisien jalur = -0,009, p = 0,279), tetapi memoderasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara negatif dan signifikan (koefisien jalur = -0,028, p = 0,014). Implikasi dari penelitian ini menunjukkan perlunya pendekatan holistik dalam kebijakan dan regulasi untuk mendukung pengembangan keuangan digital yang dapat meningkatkan inklusi finansial dan pertumbuhan hijau. Rekomendasi mencakup peningkatan literasi keuangan dan digital, dorongan investasi dalam teknologi hijau, serta peningkatan kapasitas pemerintah lokal untuk mengimplementasikan kebijakan yang mendukung keberlanjutan lingkungan dan inklusi finansial.
Co-Authors Djaddang, Syahril Ferry Oktavianto Muis Fithri Suciati Harnovinsah Harnovinsah Nurmala Ahmar Rida Ayu Priandari Safier Ramdani Sri Widyastuti Tri Widyastuti Yoyok Priyo Hutom