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INDONESIA
International Journal Multidisciplinary Science
Published by Asosiasi Dosen Muda Indonesia
ISSN : 29638119     EISSN : 29637821     DOI : 10.56127
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences
The editor accepts research articles related to Computer Science, Management, Accountancy, Appropriate Technology, Scientific Social, Education, Humanities and etc
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 153 Documents
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Auditor Industry Specialization as a Moderator of the Relationship Between Fair Value Measurement of Non-Current Assets and Audit Quality: Evidence from Indonesian Listed Companies Jesica Ramadanty; Hasni Yusrianti; Yulia Saftiana
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2896

Abstract

This study investigates the effect of fair value measurement of non-current assets on audit quality and examines whether auditor industry specialization moderates this relationship. Using a quantitative research design, the study analyzes panel data from 152 companies listed on the Indonesia Stock Exchange over the 2022–2024 period, resulting in 456 firm-year observations. The hypotheses are tested using panel data regression analysis. The results provide evidence that fair value measurement of non-current assets negatively affects audit quality at a statistically significant level. Increased reliance on fair value measurement introduces greater estimation uncertainty and audit complexity, which may impair auditors' ability to maintain high audit quality. Auditor industry specialization does not significantly moderate this relationship, indicating that industry-specific expertise alone is insufficient to mitigate the challenges associated with auditing complex fair value estimates.
The Influence of Artificial Intelligence Usage Intensity on Information-Seeking Habits among Generation Z Ana Vivtia Setyawan; Mimi Wahyuni
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2000

Abstract

The rapid advancement of generative artificial intelligence (AI) has significantly transformed how individuals access, process, and utilize information, particularly among Generation Z. This study aims to examine the influence of artificial intelligence usage intensity on the information-seeking habits of Generation Z. A quantitative explanatory approach with a cross-sectional survey design was employed. Data were collected through an online questionnaire from 400 valid Generation Z respondents in Indonesia who had experience using AI applications such as ChatGPT, Gemini, Microsoft Copilot, and Perplexity. The collected data were analyzed using descriptive statistics, validity and reliability testing, classical assumption testing, and simple linear regression analysis with IBM SPSS Statistics. The results indicate that artificial intelligence usage intensity has a positive and statistically significant effect on information-seeking habits (β = 0.541, t = 14.744, p < 0.001). The regression model explains 35.3% of the variance in information-seeking habits (R² = 0.353). Respondents demonstrated high levels of AI usage, particularly in search initiation and conversational query formulation, whereas information verification and source comparison obtained relatively lower scores. These findings suggest that AI enhances the efficiency and accessibility of information seeking but does not automatically strengthen critical evaluation and verification practices. The study contributes empirical evidence regarding AI-mediated information behavior among Generation Z and highlights the importance of integrating AI literacy with information literacy to promote responsible, critical, and ethical use of generative AI.
Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia Tommy Kuncara; Poso Nugroho; Fera Riske Anggita
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2974

Abstract

Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyze the effect of auditor independence, competence, and professional ethics on audit quality in Public Accounting Firms in Indonesia. This study employs a quantitative research approach using a survey method. Primary data were collected through questionnaires distributed to auditors working in Public Accounting Firms. The data were analyzed using multiple linear regression analysis to examine the relationship between independent variables and audit quality. The results show that auditor independence, competence, and professional ethics have a positive and significant effect on audit quality. Among these variables, professional ethics is found to be the most dominant factor influencing audit quality. This indicates that ethical behavior plays a crucial role in ensuring audit integrity and reliability, beyond technical competence and independence. The implications of this study suggest that Public Accounting Firms should strengthen ethical standards, improve auditor competence through continuous professional training, and maintain auditor independence to enhance audit quality. These efforts are essential to improve public trust in audited financial statements and strengthen the credibility of the auditing profession. The originality of this study lies in the integrated analysis of auditor independence, competence, and professional ethics within a single empirical model in the context of Public Accounting Firms in Indonesia. This study contributes to auditing literature by providing comprehensive evidence that audit quality is shaped not only by technical factors but also by ethical and behavioral dimensions of auditors.

Page 16 of 16 | Total Record : 153

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