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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah TECHNOBIZ : International Journal of Business
Ulfah Tika Saputri
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kompetensi, Integritas, dan Skeptisme Profesional Auditor terhadap Fraud Prevention dengan Kualitas Audit Sebagai Variabel Intervening: Studi pada BPKP Provinsi Sumatera Selatan Nurhaliza Kurniasyari; Sopiyan AR; Ulfah Tika Saputri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9545

Abstract

This study aims to analyze the influence of auditor competence, integrity, and professional skepticism on fraud prevention, with audit quality as an intervening variable among auditors at BPKP South Sumatera Province. The research employs a quantitative associative approach using purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that auditor competence, integrity, and professional skepticism have a positive effect on fraud prevention. However, audit quality as a mediating variable between competence, integrity, and professional skepticism and fraud prevention does not have a significant effect.
ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.287

Abstract

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.
Co-Authors Devi Febrianti Edy Firza Kurnia Widya Oktarini Meilinda Dwi Anugrah Nurhaliza Kurniasyari Sopiyan AR