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Journal of Accounting and Auditing
Published by Yayasan Az Zukhruf Cendikia
ISSN : -     EISSN : 30902401     DOI : https://doi.org/10.65440
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025): January 2025" : 5 Documents clear
The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable Sitorus, Pebriyanti Palentina; Pele Lumban Batu, Bartolomeus Millenius
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/nh47vh43

Abstract

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.
Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors Siti Nur Aisyah; Khairina Elfhana
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/55153352

Abstract

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.
The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable Elta, Nicholla Anggelita Adinda; Yosefa Meilani, Margareta
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/deve0w97

Abstract

Purpose – This study aims to determine the effect of auditor experience and professional skepticism on fraud detection with workload as a moderating variable.   Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to project admins, staff and PIC projects at PT. Deksha Orla Tranggana, namely 39 questionnaires distributed via social media in the form of whatsapp.  Each questionnaire distributed has 35 questions to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents were obtained. To get the results of this study, this researcher used PLS SEM Version 3.0 Findings – The results of this study indicate that the auditor experience variable has a positive and insignificant effect on fraud detection, professional skepticism has a positive and significant effect on fraud detection, workload does not strengthen the effect of auditor experience on fraud detection, and workload strengthens the effect of professional skepticism on fraud detection. Research limitations/implications – This research focuses on fraud detection, which is to see how the right way to deal with fraud when you already have work experience and relate it to the workload given but must maintain a skeptical attitude towards an examination.
The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable Sri Nuraini Rahmawati; Chirinna, Yeshana
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/1hh89x21

Abstract

Purpose - This study aims to examine the effect of information asymmetry and internal control on accounting for accounting, with integrity as a moderating variable, in the Indonesian logistics sector. Design/Methodology/Approach - This research uses quantitative approach with data collected through questionnaires from 150 employees of PT Indocitra Logistics Express (Access Logistics) distributed via social media. Each questionnaire contained 51 statements to be answered by respondents. The data analysis was executed using the Partial Least Square Structural Equation Modeling (PLS-SEM) methode, version 3.0. Findings - The results showed that information asymmetry has a positive and significant influence on accounting conditions. In contrast, internal control has a positive but insignificant effect. Furthermore, integrity is shown to strengthen the relationship between information asymmetry and financial accounting, but does not strengthen the relationship between internal control and financial accounting. Research Limitations/Implications - This study is limited to logistics and shipping sub-sector companies, so the results cannot be generalized to other sectors. Future research is recommended to explore additional factors that may affect accounting conditions, such as organizational culture and information technology. Originality/Value - This research provides new insights into the importance of integrity in mitigating the negative impact of information asymmetry on accounting, particularly in the Indonesian logistics sector. The findings are relevant for practitioners and policy makers to develop accounting condition mitigation strategies.
The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable Fathurohmah, Nabilah; Wasfini
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/494xyb34

Abstract

Purpose – This study aims to examine how Auditor Experience and Audit Fee affect Fraud Detection. As well as assessing how Professional Skepticism moderates Auditor Experience and Audit Fee on Fraud Detection. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 130 from several financial services sector companies registered in the Bekasi City area. Data analysis was performed using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – The results of this study found that Auditor Experience has a negative and insignificant effect on Fraud Detection, Audit Fee has a positive and significant effect on Fraud Detection, Skepticism strengthens the relationship between Auditor Experience and Fraud Detection, Professional Skepticism does not strengthen Audit Fee on Fraud Detection. Research limitations/implications – In this assessment of fraud detection, where this research is a research that has been little discussed by previous researchers, which discusses the effect of audit fees on fraud detection.

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