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All Journal Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Akuntansi Economics and Digital Business Review Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Journal Of Human And Education (JAHE) Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi
Septyana Prasetianingrum
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure Septyana Prasetianingrum, M.A. Akbar, Najarudin Toatubun, A.H. Mzen, Imran S.M. Nur,
Jurnal Akuntansi Vol 26, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure Mohammad Aldrin Akbar; Najarudin Toatubun; Abdul Haris Mzen; Imran Syafei Muhammad Nur; Septyana Prasetianingrum
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Enhancing Reporting Quality through Systems, Controls, and Efficiency Prasetianingrum, Septyana; Siti Mariani Basannang; Adriani Lande; Yaya Sonjaya; Matelda Samori
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3355

Abstract

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.
Co-Authors Abdul Haris Mzen Ade Kurniawan Adriani Lande Adriani Lande Akbar, Mohammad Aldrin Almalika Firgandhini Kadri Andri Irawan Andri Irwanan Auliyah, Iriana B, St. Mariani Bariyyah, Sitti Khairul Dian Pertiwi Entar Sutisman Entis Sutisna Ermawati, Yana Ernawati Ernawati FAHREZA, Ellycia Rahma Nurfidya Fajar Rina Sejati H. Muhdi B. Hi Ibrahim Imran Syafei Muhammad Nur Junaid, Aminah Kartim Kartim, Kartim Labo, Irwan Adam Lande, Adriani Marihi, Laode Marlindo, Indo Matelda Samori Moewo, Fian Muhammad Riandi Widiyantoro Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muthmainnah, Muthmainnah Najarudin Toatubun Noch, Muhammad Yamin Nona Naomi Sumbari Novi Darmayanti Noy, Ismail NOY, Ismail R. Pasolo, Muhammad Ridwansyah Rasna, Rasna Rumasukun, Ridwan Sah, Andrian Sahrul Ponto Saling Saling Saling, Saling Sil Valen, Fitri Siti Mariani Basannang Siti Nurhayati Sitti Nur Alam Sumartono, Sumartono Suratini, Suratini SUTISNA , Entis Syapruddin, Nur Ayu Pratiwi Tahir, Arlan Tonggiroh, Mursalim Yaya Sonjaya Yaya Sonjaya Yendra Yusrianti, Yusrianti Zakaria Zakaria Zakaria, Zakaria