cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muslim
Contact Email
atestasi@umi.ac.id
Phone
+6282194548786
Journal Mail Official
atestasi@umi.ac.id
Editorial Address
Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Atestasi : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : https://doi.org/10.57178/atestasi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. This journal the purpose as a place to accommodate ideas, reviews, and scientific studies and as a channel of information for the development and construction of science in the field of accounting, including management accounting, public sector accounting, auditing, taxation, sharia accounting, behavioral accounting, financial accounting, and accounting information systems. Open Access- All articles published in Atestasi: Jurnal Ilmiah Akuntansi are published Open Access under a CC BY 4.0 license. The languages used in this journal are Indonesian and English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 363 Documents
 33   34   35   36   37 
The Evolution and Future of Big Data Analytics in the Audit Process and Audit Quality Improvement: A Bibliometric Study Lay, Maria Florensia Cindy Claudia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2017

Abstract

Purpose: The intellectual framework and development of international research on Big Data Analytics (BDA) in the audit process and its effect on audit quality are mapped out in this paper. Research Design and Methodology: A bibliometric analysis was conducted on 773 Scopus documents (2015-2025) using RStudio and Bibliometrix to examine publication trends, key sources, authors, and thematic networks. Findings and Discussion: The analysis shows an annual growth rate of 49.09%, indicating a surge in academic interest. Audit quality is a foundational theme, while machine learning is a motor theme. Big Data Analytics (BDA) enhances audit effectiveness by enabling comprehensive data analysis and more substantial evidence. In risk assessment, BDA combined with AI facilitates proactive identification of high-risk areas through historical and real-time data. In fraud detection, BDA techniques, such as anomaly detection, play a crucial role in identifying suspicious transactions. This transformation shifts the auditor's role into a data-based strategic partner. Implications: The findings underscore the need for dual auditor competencies in accounting and data analytics. Regulators must develop technical-ethical guidelines, and educators should integrate data literacy into their curricula. Future research should include non-English publications and mixed methods.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Reaksi Pasar: Peran Moderasi Volatilitas Harga Saham pada Perusahaan Transportasi dan Logistik Indonesia Putra, Ryan Wiranata; Nurdianti, Sitti Febri; Nuralam, Nuralam; Habbe, Abdul Hamid; Bandang, Agus
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2021

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap reaksi pasar dengan volatilitas harga saham sebagai variabel moderasi pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Desain Penelitian dan Metodologi: Pendekatan yang digunakan adalah kuantitatif eksplanatori dengan desain kausal komparatif. Sampel penelitian dipilih secara purposive sampling dari perusahaan transportasi dan logistik periode 2019–2023. Data sekunder diperoleh dari laporan tahunan, laporan keberlanjutan, dan basis data keuangan seperti Refinitiv dan Yahoo Finance. Pengungkapan ESG diukur melalui content analysis berdasarkan pedoman GRI, sedangkan reaksi pasar diukur menggunakan abnormal return. Analisis data dilakukan dengan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh signifikan terhadap reaksi pasar dengan nilai koefisien determinasi (R²) sebesar 0,767. Secara parsial, aspek environmental dan governance berpengaruh positif signifikan terhadap reaksi pasar, sedangkan aspek social berpengaruh negatif signifikan. Volatilitas harga saham berpengaruh negatif terhadap reaksi pasar dan terbukti memperlemah hubungan antara ESG dan reaksi pasar. Hal ini menandakan bahwa praktik lingkungan dan tata kelola yang baik diapresiasi pasar, sementara aktivitas sosial belum dianggap memberikan nilai ekonomi langsung bagi investor. Implikasi: Penelitian ini menegaskan pentingnya pengungkapan ESG yang konsisten dan transparan dalam membangun kepercayaan investor serta memperkuat reputasi perusahaan. Bagi regulator, hasil ini mendukung penguatan kebijakan pelaporan keberlanjutan, sedangkan bagi manajemen, menjadi dasar strategis dalam meningkatkan nilai perusahaan melalui praktik lingkungan dan tata kelola yang baik.
Pengaruh Kemudahan Penggunaan, Keamanan Privasi, Dan Electronic Word Of Mouth Terhadap Loyalitas Pelanggan Marketplace Di Indonesia Dengan Mediasi E-Satisfaction Wulandjani, Harimurti; Supriadi Thalib; Widarto Rachbini; Aryo Seno; Ahmad Fikri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.2066

Abstract

The rapid growth of online marketplaces in Indonesia has significantly transformed consumer shopping behavior. Increasing competition requires each platform to maintain customer satisfaction and loyalty through various factors, such as ease of use, security & privacy, and electronic word of mouth (e-WOM). This study aims to analyze the influence of these factors on customer loyalty in Indonesian marketplaces, with e-satisfaction as a mediating variable. A quantitative explanatory research approach was employed by conducting an online survey of 380 active marketplace users. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that ease of use and e-WOM have a significant positive effect on both e-satisfaction and customer loyalty. Meanwhile, security & privacy do not directly affect loyalty but significantly influence e-satisfaction. Furthermore, the findings confirm that e-satisfaction plays a strong mediating role in the relationship between independent variables and customer loyalty. The study implies that enhancing user satisfaction is a key strategy for fostering long-term customer loyalty in Indonesian marketplaces.

Page 37 of 37 | Total Record : 363

 33   34   35   36   37 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): October - March Vol. 8 No. 2 (2025): April - September Vol. 8 No. 1 (2025): March Vol. 7 No. 2 (2024): September Vol. 7 No. 1 (2024): March Vol. 6 No. 2 (2023): September Vol. 6 No. 1 (2023): March Vol. 5 No. 2 (2022): September Vol. 5 No. 1 (2022): March Vol. 4 No. 2 (2021): September Vol. 4 No. 1 (2021): March Vol. 3 No. 2 (2020): September Vol. 2 No. 2 (2019): September Vol. 2 No. 1 (2019): Maret Vol. 1 No. 1 (2018): September More Issue