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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. 4 (2025): July 2025" : 5 Documents clear
The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable Niko Putri, Kiara; Rafifah, Ghina Rafifah
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/bv61hw64

Abstract

Purpose–This study aims to analyze the influence of professional skepticism, and red flags on fraud detection with auditor experience serving as a moderating variable. The research highlights the critical importance or adopting professional skepticism, identifying red flags, and leveraging auditor experience to enhance the effectiveness of fraud detection. Design/methodology/approach–The research uses quantitative methods with a correlational approach. This study uses a questionnaire distributed to KAP and students who have taken audit courses. A total of 39 questionnaires were distributed through social media platforms, containing 39 statements that respondents had to answer. Of these, 39 responses were received, which came from 5 regions. To analyze the data and obtain results, the study used PLS-SEM Version 3.0. Findings–This study examines the impact of professional skepticism and red flags on fraud detection, with auditor experience as a moderating variable. Data were collected from 39 auditors and students with audit experience and analyzed using Partial Least Square (PLS) with Moderated Regression Analysis. The results how that professional skepticism positively and significantly influences fraud detection, while red flags have a positive but significant effect. Additionally, auditor experience does not strengthen the relationship between professional skepticism, red flags, and fraud detection. The findings suggest the need for ongoing auditor training and a stronger emphasis on skepticism in audit practices Research limitations/implication s–Lies in its focus understanding the relationship between professional skepticism and red flags on fraud detection, by considering the role of auditor experience as a moderating professional skepticism and identifying red flags in supporting the effectiveness on fraud detection, although the role of auditor experience as moderating does not provide significant results.
The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality Putri, Pradhika Karina; Amalia Nurvianti, Rizki
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/0vwzqb69

Abstract

Purpose – This study aims to obtain emprical evidence about the influence of time pressure, accountability and due profesional care on audit quality Design/methodology/approach – This study uses a quantitive research method, using primary data collected from the population of 85 college students majoring in accounting at Bekasi City University. Data analysis was carried out using Patrial Leas Square (PLS) software with moderated Regression Analysis. Findings – This results of this study found that time pressure has a negative and significant effect on audit quality, accountability has a positive and significant effect on audit quality and due profesional care has a positive and significant effect on audit quality. Research limitations/implications/implications – This research can be an input for auditors and public accounting firm in improving audit quality. This research should also discuss audiotrs ethics. Because ethics is a crucial aspect in maintaining the quality of audits and the integrity of the auditor person
The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement Cornelia, Viona; Aulia, Amanda; Nurhaliza, Kayla
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/amnbb907

Abstract

Purpose – This study aims to astudy, analyze and obtain empirical evidence regarding how professional ethics, locus of control, and auditor expertise influence audit judgement. Design/methodology/approach – This research uses quantitative research methods, using primary data collected from population of 38 Office of Public Accountant, including companies/agencies that work as internal auditors or external auditors. This data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – This study has the result that professional ethics significantly influences audit judgement and locus of control does not significantly influence audit judgement, then auditor expertise does not significantly influence audit judgement. Research limitations/implications – There are several limitations in this study that should be considered when explaining the results. First, the sample size is limited to 38 internal auditors and external auditors working at Office of Public Accountant, including agencies/companies which may not fully represent the general auditor population. This may limit the generalizability of the findings of this study. Second, this study uses a survey method with a questionnaire as a data collection tool, which may be prone to respondent bias, such as desirable social bias or inaccuracy in filling out the questionnaire. Third, this study only considered three main variables, namely professional ethics, locus of control, and auditor expertise, so other factors that might affect audit judgment, such as time pressure, work experience, or organizational culture, were not analyzed in depth.   Therefore, the implications for future research need to be interpreted with caution and serve as a basis for further research that includes a wider sample, additional variables, as well as more diverse methodological approaches.
The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable Rassel, Rassel; Jubaedah, Siti
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/9y5wbc74

Abstract

Purpose–This study aims to analyze the effect of auditor knowledge and work experience on audit judgment with task complexity as a moderating variable. This study highlights the importance of professional knowledge, work experience, and understanding of task complexity in supporting more accurate audit decision making. Design/methodology/approach–This study uses a quantitative method with a correlational approach. Data were collected through questionnaires distributed to auditors who are members of the Public Accounting Firm (KAP). Sampling was done by snowball sampling method, resulting in a total of 30 respondents. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Findings–The results showed that auditor knowledge and work experience have a positive and significant effect on audit judgment. However, task complexity was found not to moderate the relationship between auditor knowledge and work experience on audit judgment. This shows that the level of auditor knowledge and experience has a significant direct contribution in producing quality audit decisions, regardless of the level of task complexity faced. Research limitations/implications–This study uses data obtained from questionnaires, so the results depend on the perceptions of respondents. In addition, the scope of respondents is limited to auditors who are members of KAP, so generalization of the results needs to be done carefully.
The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour Avilya Baysta Bheda Wea; Sisilia Rachel Ari Putri
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v1i4.102

Abstract

Purpose – This study aims to examine how religiosity, rule compilance and machiavellian nature affect fraudulent behaviour. Design/methology/approach – This study use quatitative research methods, using primary data collected from population of 110 education institusions for teachers and education personnel. Data analysis was conducted using Partial Least Square (PLS) software SEM adaptation 3.0. Fidings – This comes about discover that religiosity does not essentially influence cheating behaviour and is within the same heading as the theory which implies it is in understanding with the theory, rule recognition does not altogether influence fraudulent behaviour and is within the same direction as the theory which suggests it is in undertanding with the hypothesis, whereas unscrupulous nature essentially influences fraudulent behaviour and in within the same course as the theory which implies it is in understanding with the hypothesisi. Research limitation/implication – This study discusses cheating behavior and the factors that influence it in the Merry Riana Group company. This research is centered on cheating behavior, where this research may be a study that examines the relationship between religiosity, rule observance and machiavellian traits in carrying out consent performances, immoral characteristics of cheating behavior

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