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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business Global Digital
Dhani Wirianto
STIE YP-Karya
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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DAMPAK PENGUNGKAPAN NON-FINANSIAL (DIGITAL TRANSPARANCY) TERHADAP EFEKTIVITAS AUDIT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN TEKNOLOGI DI INDONESIA PERIODE 2022 – 2024 Dhani Wirianto
GLOBAL DIGITAL Vol 1, No 2 (2025): Jurnal Global Digital, Desember 2025
Publisher : Program Studi Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/gd.v1i2.8701

Abstract

This study aims to analyze the impact of non-financial disclosure (digital transparency) on audit effectiveness and earnings management practices in technology companies listed on the Indonesia Stock Exchange for the period 2022–2024. A quantitative approach was used in this study, collecting data through a survey of 100 respondents, consisting of auditors and financial managers from technology companies. The analysis technique used is linear regression to examine the relationship between digital disclosure and the two variables. The results show that although there is a relationship between digital disclosure and audit effectiveness as well as earnings management practices, this relationship is not statistically significant. This finding provides important contributions to the development of digital transparency and earnings management theories and offers practical insights for technology companies to improve audit quality and reduce earnings management practices through better disclosure policies. The study also highlights the need for other factors to enhance audit quality and earnings management in technology companies.
PSYCHOLOGICAL INTERVENTION IN INTERNAL AUDITS: ANALYSING STAKEHOLDER BEHAVIOUR AND ITS IMPACT ON INTERNAL AUDITOR INDEPENDENCE IN PUBLIC FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FROM 2022-2024 WITHIN THE BEHAVIOURAL ACCOUNTI Dhani Wirianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5164

Abstract

This study investigates how psychological interventions by stakeholders can influence the independence of internal auditors in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024, and explores the moderating role of whistleblowing protection in this context. The main focus of this research is to analyse the mechanisms of psychological intervention and its impact on auditor independence, as well as to test whether whistleblowing protection effectively mitigates the negative effects caused by such interventions. Using a quantitative approach, the study adopts a causal-comparative survey design and involves 150 internal auditors selected through stratified random sampling from financial sector companies listed on the IDX. Data were collected using a Likert scale questionnaire, which was then analysed through multiple linear regression and Structural Equation Modelling (SEM) to examine the relationships between the studied variables. The results indicate that psychological interventions negatively affect auditor independence, while whistleblowing protection plays a significant moderating role in reducing the impact of these interventions. This study contributes theoretically by enriching the literature on the psychological influence in auditing practices and auditor independence, and offers practical recommendations for whistleblowing protection policies that can strengthen auditor independence in the financial sector. The findings also provide additional insights into how effective internal policies can help mitigate the pressures auditors face while performing their duties with high objectivity
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