Journal of Accounting and Auditing
Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time.
Articles
35 Documents
<![CDATA[The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting ]]>
<![CDATA[Luthfiyah, Qonitatun]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/wpcfdj84
<![CDATA[Purpose – This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. From the results of the study it is known that the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while the Maqashid Sharia Index variable does not significantly affect Islamic Social Reporting. Design/methodology/approach – This study uses secondary data in the form of annual reports or sustainability reports and other information of Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. Findings – This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. Implications for future research include the need to expand the sample size to include a more diverse range of Islamic banks, both in terms of size and geographic spread, as well as extending the study period to capture more longitudinal data. Researchers could also explore qualitative methods to gain a deeper understanding of the motivations behind Islamic Social Reporting and the role of different governance frameworks in influencing these disclosures. Moreover, the non-significant effect of the Maqashid Sharia Index on ISR suggests a need for further investigation into the relationship between Islamic principles and reporting practices in Islamic financial institutions.]]>
<![CDATA[The Effect Of Return On Assets And Inflation On Stock Prices In The Banking Sub-Sector On The Indonesian Stock Exchange In 2017 – 2022 ]]>
<![CDATA[Fary Adiyana, Nabilah]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/0ryv6p53
<![CDATA[Purpose – This study aims to examine the impact of Return on Asset (ROA) and inflation on stock prices in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Design/methodology/approach – The study employs a quantitative research method. A sample of 25 banking companies listed on the Indonesia Stock Exchange was selected. The analysis was conducted using multiple regression techniques, and the data was analyzed using Eviews9 software to test the hypotheses. Findings – The findings reveal that both Return on Asset and inflation variables have a positive, but statistically insignificant, effect on stock prices. Research limitations/implications – This study is limited to banking sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period, which may limit the generalizability of the findings. Future research could expand the sample to other sectors or time periods to gain more comprehensive insights. The results provide useful information for decision-makers and can serve as reference material for future research.]]>
<![CDATA[Influence Islamic leadership, Commitment Organization, Prevention Fraud Report Finance and Systems Information Accountancy to Quality Report Finance ]]>
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/jqf4xz84
<![CDATA[Purpose – This study aims to analyze the influence of Islamic leadership, organizational commitment, financial fraud prevention, and accounting information systems on the quality of financial reports. Design/methodology/approach – The study uses primary data with a sample of 32 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on financial report quality. Findings – The results indicate that Islamic leadership has a positive and significant effect on the quality of financial reports. Organizational commitment has a positive but not significant effect, financial fraud prevention has a negative and not significant effect, while accounting information systems have a positive and significant effect on the quality of financial reports. Research limitations/implications – The study is limited by its relatively small sample size of 32 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting financial report quality in various contexts.]]>
<![CDATA[The Effect of Local Revenue and General Allocation Fund on Capital Expenditure ]]>
<![CDATA[Putri Yanti, Lupita]]>;
<![CDATA[Pakpahan, Ramses]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/svbskw24
<![CDATA[Purpose – This study aims to determine the effect of local revenue and general allocation funds on capital expenditure in the regencies and cities of Bali Province. Design/methodology/approach – The research employs a quantitative approach, analyzing annual reports from 8 regencies and 1 city in Bali Province from 2015 to 2020. The sample includes government financial data, and the study utilizes multiple regression analysis to test the hypotheses. The analysis is conducted using E-Views 9 software. Findings – The results indicate that local revenue (regional own-source revenue) has a positive and statistically significant effect on capital expenditure, meaning that higher local revenues lead to increased capital expenditure. In contrast, the general allocation fund has a negative but statistically insignificant effect on capital expenditure, suggesting that it does not significantly influence the level of capital spending. Research limitations/implications – The study is limited to a specific region (Bali Province) and time frame (2015-2020), which may affect the generalizability of the results to other regions or periods. Future research could expand the sample to include other provinces or longer periods to provide more comprehensive insights. Additionally, the findings imply that local governments may need to enhance their local revenue-generating capacities to boost capital expenditures.]]>
<![CDATA[The Influence Of The Dimensions Of Justice, And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation ]]>
<![CDATA[Qur'ani, Ros Santri]]>;
<![CDATA[Amalina, Aisyah]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/fdq4q765
<![CDATA[Purpose - This study aims to obtain empirical evidance about the effect of the Justice Dimension, and Level of Tax Awarennes on Taxpayer Compliance with Religiosity as a moderating variable . Design/methodology/approach - The research uses quantitative research. This research was conducted using a questionnaire distrubuted to people who are employees, people who have worked, and people who have income, namely 150 questionanaires distributed via social media. Each questionnaire distruted 24 statement to be answered by respondents. From the distribution of questionnaires conducted, 50 respondents were obtained whot gave answer. To get the result of this study, researchers used PLS SEM Version 3.0 Findings - The results of this study found that the Justice Dimension has a positive and insignificant effect on Taxpayer Compliance, the Tax Awarennes Level has a positive and insignificant effect on Taxpayers Compliance, Religiosity cannot strenghther the relationship of the justice Dimension to Taxpayers compliance, and Religiosity strengthens the relationship of Tax Awreness level to Taxpayer Compliance Research limitations/implications - this study conntributes to the literature by focusing on the dimensions of justice, level of Tax awareness, and religiosiy needed for tax compliance to support the tax general directorate in the tax compliance movement.]]>
<![CDATA[The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable ]]>
<![CDATA[Sitorus, Pebriyanti Palentina]]>;
<![CDATA[Pele Lumban Batu, Bartolomeus Millenius]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025 ]]>
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DOI: 10.65440/nh47vh43
<![CDATA[Purpose – This study aims to obtain empirical evidence about the effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable. Design/Methodology/Approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to both internal and external auditors who work at the Public Accounting Firm (KAP) and regional companies on the island of Java. A total of 30 questionnaires were distributed via e-mail and whatsapp, each questionnaire distributed contained 30 statements to be answered by respondents. From the distribution of questionnaires conducted, 30 respondents were obtained who had provided answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings – The results of this study found that Obedience Pressure has a positive and statistically insignificant effect on Audit Judgment and Auditor Competence has a positive and statistically significant effect on Audit Judgment. The other findings are that Task Complexity does not strengthen the relationship between Obedience Pressure on Audit Judgment and Task Complexity does not strengthen the relationship between Auditor Competence on Audit Judgment. Research Limitations/Implications – This study focuses on Audit Judgment and the factors that influence it. This study adds Task Complexity as a moderating variable. Where the authors believe this research is a study that presents the latest evidence of Task Complexity as a moderating variable that focuses on internal and external auditors who work at Public Accounting Firms (KAP) and companies located in the Java island area. Researchers add the task complexity variable as a moderating variable because, they want to know whether the complexity of this task can strengthen the relationship between compliance pressure and auditor competence on audit judgment or even not affect the relationship between the two variables.]]>
<![CDATA[Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors ]]>
<![CDATA[Siti Nur Aisyah]]>;
<![CDATA[Khairina Elfhana]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/55153352
<![CDATA[Purpose – The study exploress the influence of religiosity and competence on accounting fraud, with pressure as a moderating variable within the government sectors. This research emphasizes religiosity and competence in preventing accounting fraud Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to 53 employees Communication and Information and the Department of Education, the study employs SmartPLS and Moderated Regression Analysis Findings – Unexpectedly The results of this study reveal that religiosity has a positively and significanty influence on accounting fraud, while competence shows a negative but insignificant effect. Pressure does not significantly moderate these relationships. These results suggest a need to reevaluate how religiosity is internalized and practiced in workplace ethics Research limitations/implications – This research has several limitations. All variables used, namely religiosity and competence as independent variables, accounting fraud as the dependent variable, and pressure as a moderating variable are based on measurements via questionnaires. Thus, the data obtained only reflects the respondents' perceptions. it is recommended that they conduct further studies, considering the limitations that exist in this research. Moderating variables should be considered as independent variables, so that researchers can make more meaningful contributions to academic literature and base the development of more ethical business practices. Apart from that, the selection of different and more specific research objects, along with the involvement of a more diverse range of respondents, is also highly recommended.]]>
<![CDATA[The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor ]]>
<![CDATA[Fary Adiyana, Nabila]]>;
<![CDATA[Dina Juniarti , Barokah]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025 ]]>
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DOI: 10.65440/mp14px36
<![CDATA[Purpose - This study aims to determine the influence of auditor experience and task complexity on audit judgment with auditor ethics as a moderation variable. Design/methodology/approach - This study uses quantitative data, this research is conducted using questionnaires that are shared individually with auditors via email and social media. Each questionnaire distributed has 30 statements to be answered by respondents. From the statements that were distributed, there were 30 respondents who gave answers. The analysis technique used to test the hypothesis is using PLS SEM Version 3.0. Findings - The results of this study show that the auditor experience variable has a positive and statistically significant effect on audit judgment, the task complexity variable has a negative and statistically insignificant effect on audit judgment, auditor ethics strengthens the relationship between auditor experience and audit judgement and auditor ethics does not strengthen the relationship between task complexity and audit judgment. Research limitations/implications - This research hopes to provide information regarding audit judgment and can provide benefits in decision making and can be used as reference material for further research.]]>
<![CDATA[The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable ]]>
<![CDATA[Wulandari, Novita]]>;
<![CDATA[Amalia, Radina]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/a0gx5k55
<![CDATA[Purpose - This study aims to obtain empirical evidence about the effect of Auitor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable. Design/methodology/approach - The esearch uses a type of quantitative research. This research was conducted using a questionnaire that sent an email to a public accounting firm to be filled in by auditors who work in public accounting firms registered with the Ministry of Finance, namely 448 Public Accounting Firms (KAP). From the distribution of these questionnaires, 119 Public Accounting Firms (KAP) located on the island of Java were willing to provide answers. Of the 50 Public Accounting Firms, 30 auditors filled out the questionnaire with the provisions of 1 questionnaire given with 30 questions. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Auditor Competence has a positive and statistically significant effect on audit judgment, and Independence has a positive but statistically insignificant effect on audit judgment, As for other findings, audit fees weaken the relationship between Auditor Competence and audit judgment, and audit fees strengthen the relationship between Independence and audit judgment. Research limitations/implications - This study focuses on the factors that influence audit judgment. This study adds audit fees as a moderating variable and to the best of the author's knowledge, the author believes that this study presents the latest evidence of audit fees as a moderating variable focused on auditors who work in public accounting firms registered with the Ministry of Finance. Keywords : Audit Competence, Independence, Audit Judgment, Audit Fee]]>
<![CDATA[The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable ]]>
<![CDATA[Yudhistira, Muhammad]]>;
<![CDATA[Mustain, Mustain]]>
<![CDATA[ Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025 ]]>
Publisher : <![CDATA[Yayasan Az Zukhruf Cendikia ]]>
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DOI: 10.65440/96hfkh52
<![CDATA[Purpose – This study aims to analyze the influence of Organizational, Professional Ethics on Auditor Performance with Professionalism as a moderating variable. Design/methodology/approach – The study uses primary data with a sample of 35 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on Auditor Performance. Findings – The results showed that Organizational Commitment has a significant positive effect on Auditor Performance. Professional Ethics has a positive but insignificant effect on Auditor Performance. Professionalism does not strengthen the relationship between Organizational Commitment to Auditor Performance. Professionalism does not strengthen the relationship between Professional Ethics on Auditor Performance. Research limitations/implications – The study is limited by its relatively small sample size of 35 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting Auditor Performance in various contexts.]]>
