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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL LIGA ILMU SERANTAU
Nurbayanti, Nishfu
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Computer Science & IT Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Independensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau Mustika, Ita; Khadijah, Khadijah; Sumarman, Benni; Fauziah, Syifa; Nurbayanti, Nishfu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2822

Abstract

This study aims to examine the effect of auditor independence and time budget pressure on audit quality with organizational commitment as a moderating variable. This research was conducted at a Public Accounting Firm in the Riau Islands. The sample in this study amounted to 120 respondents. This research is a quantitative study with data analysis techniques using SEM PLS with testing of the measurement model, validity test, reliability and then testing the structural model (inner model). The results of the study indicate that auditor independence has a significant positive effect on audit quality. The more independent the auditor in carrying out his duties, the higher the resulting audit quality. Time budget pressure has a significant negative effect on audit quality. Organizational commitment is able to moderate the effect of time budget pressure on audit quality. Auditors with a high level of organizational commitment maintain audit quality despite facing time pressure, while organizational commitment does not moderate the effect of auditor independence on audit quality. Auditor independence still has a positive impact on audit quality, regardless of the level of organizational commitment. This research has a novelty by presenting the organizational commitment variable as a moderating factor in the Indonesian context, especially at KAP in the Riau Islands which is still rarely explored in the literature. Practically, the results of this study can be valuable input for the auditor profession in improving audit quality through strengthening organizational commitment amidst the challenges of independence and time budget pressure.
LITERASI AKUNTANSI SYARIAH PADA PELAKU UMKM: STUDI FENOMENOLOGIS Kholifatus Syaadah; Nurbayanti, Nishfu; Fauzia, Syifa; Ananda, Dea
Jurnal Liga Ilmu Serantau Vol. 3 No. 1 (2026): Jurnal Liga Ilmu Serantau
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/jlis.v3i1.1372

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy, yet they still face limitations in financial management, particularly related to sharia accounting literacy. The lack of technical understanding and dominance of normative interpretations cause sharia accounting principles to not be applied systematically in MSME financial recording practices. This research aims to deeply understand the experiences and interpretations of MSME actors regarding sharia accounting literacy in business financial management. This research uses a qualitative approach with a phenomenological method through in-depth interviews with MSME actors. The research results show that sharia accounting is more understood as moral and ethical business values, such as honesty and avoiding usury, rather than as a formal financial recording system. The conclusion of this research affirms the existence of a gap between values and practices, thus requiring guidance and practical sharia accounting education tailored to MSME characteristics, as well as the development of contextual mentoring models so that sharia principles can be applied sustainably in daily business activities and decision-making.
Co-Authors Ananda, Dea Khadijah Khadijah Kholifatus Syaadah Mustika, Ita Sumarman, Benni Syifa Fauzia, Syifa Syifa Fauziah