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All Journal EKONOMIKA45 Transformasi: Journal of Economics and Business Management
Gusti Chania Raafi Iradati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kompetensi, Profesinalisme dan Perilaku Auditor Terhadap Pemanfaatan Teknologi Artificial Intelligence (AI) dan Efektivitas Pelaksanaan Audit : (Laporan Keuangan Pada Auditor Kantor Akuntan Publik (KAP) di Kota Surabaya) Gusti Chania Raafi Iradati; Tri Ratnawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3494

Abstract

This study aims to investigate the influence of competence, professionalism, and auditor behavior on the utilization of Artificial Intelligence (AI) technology and the effectiveness of financial audit implementation among auditors in Public Accounting Firms (KAP) in Surabaya. The research seeks to explore how these aspects interact and impact the quality of audits. The study was conducted at Public Accounting Firms in Surabaya, with a sample of 60 auditors. Hypothesis testing in the research employed analysis using the SmartPLS 3.0 application, incorporating outer model and inner model tests. This research is expected to make a significant contribution to the accounting and audit literature by exploring the dynamics between human and technological factors in the context of financial audit. Furthermore, the results of this study can serve as a foundation for Public Accounting Firms (KAP) and regulators to design policies and training programs that support the more effective integration of AI technology into audit practices.
ANALISIS PERBANDINGAN KINERJA ANTAR PERUSAHAAN JASA KEUANGAN TAHUN 2019-2021 Nandhita Kirana Atikasari; Gusti Chania Raafi Iradati; Miky Ardianus Kopong
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v1i4.261

Abstract

Laporan keuangan merupakan laporan yang menunjukkan kondisi keuangan perusahaan pada saat ini atau dalam suatu periode tertentu. Laporan keuangan perusahaan perlu dianalisis agar dapat memperoleh perkembangan kondisi keuangan perusahaan, diantaranya melalui analisis rasio keuangan dan analisis perbandingan laporan keuangan. Tujuan tugas akhir ini adalah untuk mengetahui analisis laporan keuangan pada PT Prudentail Life, PT Asuransi Jiwa Sinarmas dan PT Victoria Investama periode 2019-2021.
Co-Authors Miky Ardianus Kopong Nandhita Kirana Atikasari Tri Ratnawati