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All Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Sania, Flora
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering

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The Effect of Audit Information Systems on Audit Quality Control Fitriani, Novi; Sania, Flora; Sagala, Mohamad Hafidz; Wardhani , Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.116

Abstract

The increasing complexity of organizational processes has intensified the need for effective audit quality control to ensure reliable and accountable audit outcomes. Audit Information Systems (AIS) have emerged as a critical tool in supporting internal audit activities, particularly in managing audit findings and enhancing audit quality control. However, empirical evidence regarding the effectiveness of audit information systems in improving audit quality control remains limited, especially in the context of internal audits. This study aims to examine the effect of audit information systems on audit quality control, with particular attention to the management of audit findings. The research adopts a quantitative approach using data collected from internal auditors through structured questionnaires. Statistical analysis is employed to assess the relationship between audit information systems, audit findings management, and audit quality control. The results indicate that audit information systems have a significant positive effect on audit quality control by improving data accuracy, consistency, transparency, and timeliness of audit processes. Furthermore, effective management of audit findings through information systems contributes to enhanced audit accountability and compliance with audit standards. These findings highlight the strategic role of audit information systems in strengthening internal audit functions and supporting organizational governance. The study contributes to the literature on audit information systems and provides practical implications for audit institutions seeking to improve audit quality control through digital transformation.
Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth Sania, Flora; Wibisono, Fayakhun; Sagala, Mohammad Hafidz; Namira, Pasya; Aliyah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.117

Abstract

This study aims to analyze the effect of short-term debt and long-term debt on asset growth. Debt is an important form of external financing for companies to support their operational activities and asset expansion. Short-term debt is used to meet working capital needs, while long-term debt is used to finance long-term investments. This study uses a quantitative method with secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. This analysis was conducted using multiple linear regression to test the partial and simultaneous effects of variables on asset growth. The results show that short-term debt has a positive effect on asset growth because it can increase a company's working capital, while long-term debt affects the effectiveness of its use. A balanced financing structure of short-term and long-term debt is very important for optimal asset growth.
Co-Authors Aliyah, Nur Fitriani, Novi Namira, Pasya Sagala, Mohamad Hafidz Sagala, Mohammad Hafidz Wardhani , Neng Sri Wibisono, Fayakhun