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JASF (Journal of Accounting and Strategic Finance)
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26146649     DOI : https://doi.org/10.33005/jasf
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in accounting within the legitimate institutional structure and under various capital markets accurately. The distributed research articles of the Journal will empower researchers to contribute to the discipline of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 222 Documents
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When Good Governance Matters: Digital Auditing and Public Sector Audit Quality Edy Supriyono; Yussri Sawani; Enny Susilowati Mardjono; Simon Nisja Putra Zai; Vicky Pratama Mahardika
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.738

Abstract

Purpose: This study aims to examine the effects of Computer-Assisted Audit Techniques (CAATs), remote auditing, and professional scepticism on the quality of public sector audits, and to analyse the role of good governance moderation in these relationships. This study is important because digital-based public sector audits require governance support to enable technology and auditor judgment to improve public accountability. Method: This study uses a quantitative approach with auditors of the Supreme Audit Agency (BPK) in Central Java as respondents. The Sample used was 134 respondents. Data were obtained by distributing questionnaires. Data were collected through surveys and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. Findings: The results indicate that remote auditing has a positive effect on the quality of public sector audits. In contrast, CAATs and professional scepticism had no direct effect. However, good governance has been shown to moderate the influence of CAATs, remote auditing, and professional scepticism on audit Quality. These findings suggest that audit technology and auditors' critical attitude do not work automatically but require strong governance support. Implications: The results of this study affirm the importance of strengthening digital audit governance, data Quality, Information System Integration, digital Evidence security, auditor independence, and follow-up of audit results. BPK needs to build a digital audit ecosystem that is not only focused on technology adoption but also on strengthening accountability and internal controls. Novelty/Value: This study demonstrates that good governance is a key condition for the effectiveness of audit technology and for professional scepticism in improving the quality of public sector audits.
Examining the Influence of Bitcoin Market Cycles on Earnings Reporting Behavior in Firms with Cryptocurrency Exposure Joshlyn Tungarang; Kevin Deniswara
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.766

Abstract

Purpose: This study examines whether stages of the Bitcoin market cycle are associated with discretionary accruals of U.S.-listed companies with measurable exposure to Bitcoin. We aim to address a gap in the crypto-accounting literature, as the prior literature has concentrated on disclosure quality, fair value measurement, and audit risk, but not on accrual-based earnings management behavior in different market conditions. Method: Discretionary accruals are measured with Modified Jones Model and estimates are analyzed with Linear Mixed Models with an AR(1) repeated covariance structure to address severe serial autocorrelation. The data are an unbalanced panel of 10 firms and 162 firm-quarter observations from Q1 2020 to Q4 2025. Findings: Within this sample, discretionary accruals yield no statistically significant association with Bitcoin market cycle phase, cryptocurrency exposure intensity, and the interaction between both of them. Only profitability has proved to be relevant. This could indicate that reporting incentives in this firm category are also driven by traditional profitability dynamics, rather than crypto market sentiment. These findings can be explained by rational expectations theory and the political cost hypothesis. Results may suggest that the combination of ASU 2023-08’s fair value standard, audit oversight, and governance structures limits market-driven accrual manipulation among early-adopting firms. Implications: For investors and analysts, the emphasis on profitability metrics over Bitcoin cycle conditions as a reporting signal has practical implications for how cryptocurrency-exposed companies are evaluated. For standard setters in jurisdictions where accounting standards for cryptocurrencies are still being developed, this research gives insight on whether fair value standards and market sentiment acts as behavioral constraint. Novelty/Value: This study provides the first longitudinal, firm-level empirical test of Bitcoin market cycle effects on earnings management, contributing to emerging literature on institutional constraints in crypto-reporting environments.

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