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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ)
Dwiyanjana Santyo Nugroho
Universitas Pembangunan Nasional "Veteran" Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Andi Hidayatul Fadlilah; Dwiyanjana Santyo Nugroho; Nelly Patria
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
GREEN ACCOUNTING AND SUSTAINABILITY REPORTING: ASSESSING CORPORATE ENVIRONMENTAL DISCLOSURE PRACTICES Ari Purwanti; Dwiyanjana Santyo Nugroho; Suratman Suratman; Rumia Simanullang; Tika Handayani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2g9g0n78

Abstract

This study examines corporate environmental disclosure practices within the framework of green accounting and sustainability reporting. Using a qualitative literature review approach, the study analyzes relevant academic publications, reports, and established frameworks to evaluate how companies integrate environmental considerations into accounting systems and communicate them to stakeholders. The findings indicate that green accounting supports more informed decision-making by incorporating environmental costs into financial analysis, thereby enhancing resource efficiency and long-term sustainability. Sustainability reporting, particularly through frameworks such as the Global Reporting Initiative (GRI), has improved transparency and comparability of corporate environmental information. However, significant variations remain in the quality, consistency, and credibility of disclosures. The study also finds that environmental disclosure is influenced by factors such as firm size, profitability, industry type, regulatory pressure, and stakeholder expectations. Despite these drivers, a gap persists between actual environmental performance and reported information, with some firms engaging in symbolic reporting or greenwashing. Additionally, challenges such as lack of standardization, weak regulatory enforcement, and limited expertise hinder effective implementation. Overall, the study concludes that stronger regulations and standardized reporting practices are necessary to enhance the reliability and usefulness of corporate environmental disclosures.
Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Andi Hidayatul Fadlilah; Dwiyanjana Santyo Nugroho; Nelly Patria
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
Co-Authors Andi Hidayatul Fadlilah Andi Hidayatul Fadlilah Ari Purwanti Nelly Patria Nelly Patria Rumia Simanullang Suratman Suratman Tika Handayani