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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 92 Documents
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Implementation of Audit Tools and Linked Archive System (ATLAS) on Audit Quality at Public Accounting Firms Registered with OJK in 2024 Fertha, Fitria; Nurlaily, Liafatra; Fuadi, Fauzan; Aziz, (Rizqi Abdul; Abdiyan, Chaerul Dillah; Kauno, Pangestu
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14192025

Abstract

Research Aims: This research focuses on analyzing the implementation of the ATLAS application using measurement indicators in the EUCS model. Design/methodology/approach: This study used quantitative methods with an accidental sampling technique and a regression model approach. Research Findings: This study shows results that content, accuracy, format, ease of use, and timeless on the ATLAS application have a significant effect on audit quality. This is reinforced with some tests that were conducted that gave a positive number. Theoretical Contribution/Originality: This study's theoretical contribution is to enrich the literature about the role of the ATLAS application in helping the auditor's task to increase the quality of the audits produced, especially in KAPs registered with the OJK. This research also contains effectiveness ATLAS system in increasing auditor reporting. Research limitation and implication: This research is limited to the samples used; however, this study gives a new paradigm about the measurement ATLAS system with the EUCS method.
The Effect of Board Effectiveness on Firm Performance with Sustainability Disclosure as Mediating Variable Butar Butar, Dea Tiara Moonalisa; Winny, Winny; Ramadan, Mariska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14332025

Abstract

Board effectiveness plays a pivotal role in shaping the performance of firms listed on the Indonesian Stock Exchange (IDX). This research examines the effectiveness of the board of directors on firm performance of companies listed on the Indonesian Stock Exchange (IDX), which is mediated by sustainability disclosure. This research used data from 2020 to 2022, with 105 data from 35 companies listed on the IDX. The results showed that board effectiveness has a positive effect on firm performance. Furthermore, the findings indicate that sustainability disclosure does not significantly affect firm performance, and sustainability disclosure cannot be used as a mediating variable in this research. This research has implications for expanding insight, specifically for managers, investors, and regulators – especially those who aim to improve firm performance in emerging markets.

Page 10 of 10 | Total Record : 92

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