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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions? Heidy Paramitha Devi; Fatmawati, Ike Dian Nur; Sudrajat, Muhammad Agus; Wijaya, Anggita Langgeng
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8561

Abstract

Abstract Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study. Methods – 160 samples were selected by purposive sampling method on mining sector companies listed on the Indonesia Stock Exchange in 2021−2024 mining company financial statements used as secondary data were analyzed by the logistic regression analysis method. Findings - The results of this study indicate that profitability does not affect going-concern audit opinion, while leverage does not affect going-concern audit opinion. The findings in this study also state that financial distress is unable to moderate the effect of profitability on going-concern audit opinion and financial distress is unable to moderate the effect of leverage on going-concern audit opinion. Implications - This research can be used as one of the considerations for users of financial statements and company management in making decisions. This study has several limitations on the independent variables of the study which are limited to only two financial ratios and limitations on the object of research so that it is not generalizable to other sector companies. Originality – The novelty of this research is the addition of moderating variables. Whereas in previous studies it is still rare to use financial distress as a moderating variable. In addition, updates are made in the year of research and the object under study.
The Implications of ChatGPT Usage on Students’ Critical Thinking Skills and Academic Integrity Yulianti, Melia; Widiastuty, Erna
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8619

Abstract

Purpose –This study aims to analyze the impact of ChatGPT usage on critical thinking skills and academic integrity among accounting students. Methods – The independent variable, ChatGPT usage, is measured actual usage indicators, including frequency, manner, and purpose of use. The dependent variables consist of critical thinking skills, measured by interpretation, analysis, evaluation, inference, explanation, and self-regulation, and academic integrity, measured by honesty, trust, fairness, respect, responsibility, and courage.This research employs a quantitative method. Primary data were collected through a questionnaire distributed to accounting students in the city of Padang using purposive sampling. The sampling criteria included: (1) active accounting students, (2) students who had completed at least the third semester, and (3) students who had been using ChatGPT for more than one year Findings - The results indicate that ChatGPT usage has a positive effect on improving both critical thinking skills and academic integrity among accounting students in Padang. The findings imply that ethical use of ChatGPT can enhance students’ critical thinking abilities and academic integrity. But, the use of ChatGPT without ethical considerations may lead to academic integrity issues, including cheating and plagiarism. Therefore, higher education institutions are encouraged to establish policies and ethical guidelines to responsible use of ChatGPT in academic activities. Implications - This study contributes to the growing literature on artificial intelligence in higher education by demonstrating that ChatGPT can enhance students’ critical thinking skills and academic integrity when used responsibly. Additionaly, the findings provide practical insights for educators, universities, and policymakers to develop ethical guidelines, AI literacy programs, and instructional strategies that promote the responsible integration of generative AI tools into teaching and learning processes. Originality - This research is among the first studies to empirically investigate the dual influence of ChatGPT usage on critical thinking skills and academic integrity within accounting education. As such, the study offers a more comprehensive perspective on the educational consequences of generative AI adoption.

Page 11 of 11 | Total Record : 102

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