Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Rina Tjandra Kirana DP
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Determinasi Keberhasilan Digital government pada Pemerintah Daerah: Tinjauan Sistematis atas Faktor Organisasi dan Tata Kelola Putri Rizkiyah; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation in local governments has become a central focus of public sector reform. However, existing studies often examine the determinants of Digital government success separately, such as organizational capacity, institutional pressure, or governance mechanisms. This study synthesizes the main factors influencing Digital government success at the local level and proposes an integrated framework explaining their interconnections. A qualitative Systematic Literature Review (SLR) was conducted following PRISMA 2020 guidelines. From 482 identified records, 36 peer-reviewed articles published between 2021 and 2026 met the inclusion criteria and were analyzed. The findings indicate that Digital government success is multidimensional, driven by three interconnected dimensions: organizational capacity, institutional pressures, and collaborative governance. Organizational factors such as leadership and digital capabilities form the foundation, while institutional pressures act as catalysts and collaborative governance supports sustainability. The study proposes an integrated conceptual model highlighting Digital government success as the result of dynamic interactions among these factors.
Opinion Shopping dalam Audit: Tinjauan Sistematis atas Dampaknya terhadap Independensi Auditor dan Praktik Profesional Kiky Anggrita; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the practice of opinion shopping as a threat to auditor independence in issuing going concern audit opinions. This study uses a qualitative approach with a Systematic Literature Review method of 18 empirical articles indexed by Scopus and SINTA in the period 2021–2026. The analysis process was carried out through the identification, selection, and synthesis of literature to map the factors that influence the practice of opinion shopping and its implications for auditors' professional practices. The results show that financial distress is the main determinant that drives companies to engage in opinion shopping to avoid the issuance of going concern opinions. In addition, conflicts of interest between management and owners, as described in Agency Theory, also strengthen management's motivation to change auditors as a strategy to obtain more favorable audit opinions. This study also found that corporate governance mechanisms, particularly the role of the audit committee and the reputation of the Public Accounting Firm, play an important role in maintaining auditor independence from client pressure. These findings confirm that strengthening corporate governance, increasing the professional skepticism of auditors, and stricter regulatory oversight are important factors in maintaining the credibility of audit opinions and the quality of financial reporting.
Transformasi Kualitas Audit Melalui Teknologi Disrupsi: Sintesis Literatur Sistematis atas Peran Kompetensi Auditor dan Blockchain Kiky Anggrita; ⁠Naqiyyah Ghina; Sasha Salsabilah; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The transformation of audit quality in the era of technological disruption currently centers on the integration of blockchain and the pivotal role of auditor competency as a primary instrument to reduce agency costs. This study aims to map the opportunities, constraints, and strategic research agendas for the future of the auditing profession through a Systematic Literature Review (SLR) of 22 reputable scientific articles published between 2021 and 2026. Utilizing the lens of Agency Theory, the findings reveal a fundamental paradigm shift from conventional sample-based testing toward real-time data population examination. Leveraging blockchain through smart contracts significantly enhances the transparency and integrity of audit evidence, effectively mitigating information asymmetry between managers (agents) and shareholders (principals). However, the success of this monitoring mechanism is highly dependent on the technical capabilities of auditors in navigating big data governance and cybersecurity; inadequate competency may instead widen the gap in oversight failure. A key finding of this study emphasizes that while Artificial Intelligence (AI) improves the efficiency of routine tasks, professional skepticism remains the final safeguard in complex decision-making to protect the interests of capital owners. Practically, this synthesis serves as a strategic reference for regulators and public accounting firms to redesign auditing standards and training curricula to ensure a synergy between digital systems and the auditor's fiduciary responsibilities.
Dari Human-Based Audit Menuju Human-AI Collaboration: Tinjauan Sistematis Atas Dampaknya Terhadap Kualitas dan Independensi Auditor Naqiyyah Ghina; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The auditing profession is currently undergoing a significant transformation from a fully human-based approach to a human–AI collaborative model. Artificial intelligence (AI) is capable of processing large volumes of data, detecting anomalies, and identifying potential fraud with high speed and consistency, while human auditors continue to play a critical role in professional judgment, skepticism, and ethical decision-making. This systematic literature review examines the impact of this transition on audit quality (accuracy, efficiency, and fraud detection) and auditor independence (objectivity, professional skepticism, and external perception). A synthesis of 12 Scopus-indexed articles published between 2022 and 2025 indicates that human–AI collaboration enhances audit quality through comprehensive data analysis, reduction of manual errors, and more precise risk detection. Auditor independence remains preserved as long as active human oversight is maintained, although risks such as over-reliance on AI and algorithmic bias may arise under weak governance structures. Optimal strategies include continuous auditor training, robust AI governance frameworks, and manual verification procedures for critical outputs. The existing literature is predominantly focused on developed countries, highlighting the need for empirical research in Indonesia to ensure that implementation strategies align with local conditions, including infrastructure readiness and audit regulatory frameworks.
Co-Authors Kiky Anggrita Naqiyyah Ghina PUTRI RIZKIYAH Sasha Salsabilah ⁠Naqiyyah Ghina