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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Theresia Febiengry Sitanala
Universitas Pattimura, Indonesia
Economics, Econometrics & Finance

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AUDITOR PERCEPTION OF CLOUD TECHNOLOGY-BASED AUDITS Franco Benony Limba; Shella Gilby Sapulette; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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Abstract

The rapid development of information technology has driven significant transformations in audit practices, one of which is through the adoption of cloud computing technology. This study discusses auditors' perceptions of cloud-based audits, including their views on the benefits, challenges, and professional implications of using the cloud in the audit process. The results of the study indicate that the majority of auditors view cloud technology as a tool that can improve audit efficiency, flexibility, and accuracy, especially through real-time data access and integration with analytical tools. However, on the other hand, concerns also arise regarding data security, technological competence, and dependence on cloud service providers. Differences in the level of readiness between large and small audit firms also affect the adoption pattern of this technology. This study emphasizes the importance of increasing technological literacy among auditors, developing cloud-based audit standards, and institutional support so that digital transformation in audits can take place optimally and sustainably.
ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE (ENVIRONMENTAL, SOCIAL, GOVERNANCE) ON COMPANY INVESTMENT RISK Jabida Latuamury; Kathleen Asyera Risakotta; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The impact of financial performance on a company's investment risk can be very significant. Poor financial performance can cause various risks for a company, including a decline in share value, risk of bankruptcy, and even forced delisting from the stock exchange. Poor financial performance can adversely affect the value of the company. Good financial performance can help increase a company's value and profitability. Effective financial risk management can help Businesses recognize, quantify, and handle risks associated with their financial performance, thereby minimizing their negative impact. ESG is an important factor in business and investment because it helps companies manage risk, build reputation and create favorable effects on society and the environment. A deeper understanding of this concept is key to ensuring that companies and investors can contribute to a more sustainable world. This research in-depth investigates the analysis of the use of the literature research approach to examine how financial performance (environmental, social, and governance) affects the investment risk of a corporation. The definition of financial, environmental, social, and governance performance is covered in this study, along with how financial performance affects firm investment risk and how environmental, social, and governance factors influence financial performance.
CLIMATE RISK AUDITING IN PUBLIC SECTOR FINANCE: A NEW PARADIGM FOR ACCOUNTABILITY Theresia Febiengry Sitanala; Adonia Anita Batkunde
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584141

Abstract

Climate change has become a systemic risk with a significant impact on the financial stability of the public sector, necessitating a new approach to audit practice to ensure more comprehensive accountability. This study aims to examine the concept of climate risk auditing as a new paradigm in public sector financial auditing using a literature review method. The study analyzes various scientific sources, international institutional reports, and relevant regulations to identify developments, challenges, and implications for implementing climate risk audits. The results indicate that integrating climate risk into the audit process not only broadens the scope of traditional audits but also encourages increased transparency, disclosure of non-financial risks, and strengthened public sector governance. Furthermore, auditors are required to possess new competencies that include an understanding of sustainability issues, environmental risk analysis, and the use of technology-based data. This study also found that there are still limitations in audit standards that specifically address climate risk, necessitating the development of an audit framework that is adaptive and responsive to the dynamics of climate change. Thus, climate risk auditing is a crucial element in strengthening public accountability and supporting sustainable decision-making in the public sector.
WHISTLEBLOWING SYSTEMS AND AUDIT EFFECTIVENESS IN PUBLIC SECTOR GOVERNANCE Adonia Anita Batkunde; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584183

Abstract

This study aims to analyze the role of whistleblowing systems in improving audit effectiveness in public sector governance through a literature review approach. The method used is a literature review, reviewing various scientific sources such as journals, academic books, and institutional reports relevant to the topic. The results of the study indicate that the implementation of effective whistleblowing systems can strengthen the oversight function by providing a secure, anonymous, and reliable channel for reporting violations. This system contributes to early fraud detection, increased transparency, and fostered accountability within public sector organizations. Furthermore, audit effectiveness is also influenced by supporting factors such as whistleblower protection, an ethical organizational culture, and management commitment to follow-up on reports. Therefore, optimal integration of whistleblowing systems can be a strategic instrument in strengthening audit quality and realizing good governance.
Co-Authors Adonia Anita Batkunde Batkunde, Adonia Anita Franco Benony Limba Jabida Latuamury Kathleen Asyera Risakotta Shella Gilby Sapulette