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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 35 Documents
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Overview Of Fraudulent Behaviour At PT. Advantage SCM Wulandari Marbun, Aisyah; Satria Fernando, Jordi
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/nyhg9832

Abstract

Abstract Purpose – Aims to obtain evidence regarding the effect of the whistleblowing system and financial pressure on fraud with good corporate governance as a moderating variable.Design/methodology/approach – This research uses a quantitative type, this research was conducted using a questionnaire distributed to employees of PT Advantage SCM, namely 250 questionnaires distributed via social media. Each questionnaire contains 49 questions for respondents to answer. From the distribution of respondents, 190 respondents answered. To get the results of this study, researchers used SmartPLS version 3.0. Findings – The results of this study found that the whistleblowing system has a negative effect on fraud and is not significant, financial pressure has a positive and insignificant effect on fraud, good corporate governance strengthens the whistleblowing system against fraud and good corporate governance strengthens financial pressure against fraud. Research limitations/implications – The limitation in this study is the response of the respondents, some employees who have been contacted are difficult to take the time to fill out the questionnaire within the specified time period.
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.
The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable Ilmiana Nur Isfani, Mutiara; Nur Intan Fadhilah, Azkia
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/r8zjte04

Abstract

Purpose – This research aims to obtain emprocal evidence about the effect of internal control and human resource competence on fraud prevention with the Whistleblowing sytem as a moderating variable.  Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees who are members of PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Bekasi Branch Office, namely ass 110 questionnaire distributed via email and social media. Each questionnaire distributed contaned 54 statements to be answered by respondents. From the distirbution of questionnaire conducted, 110 respondents were obtained who provided answer to get the results of this study, the researcher used PLS SEM Vresion 3.0. Findings – The results of study found that internal control has a positive and significant on fraud prevention, human resource competence has a positive and significant on fraud prevention, the whistleblowing system can strengthen the relationship between internal control and fraud prevention, the whistleblowing system cannot strengthen the relationship between human resource competence and fraud prevention. Research limitations/implications – This research introduces innovative variables in fraud prevention including internal control, human resource competence, and whistleblowing system.
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 Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection Rivaldo Martua; Rifkiansyah Al Hafidz; Grace Angelica
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i1.95

Abstract

Purpose – This study aims to analyze the effect of professional skepticism, auditor experience, and the application of ethical rules on the auditor’s ability to detect fraud. This study also aims to obtain empirical evidence regarding how these three factors can affect can effect the effetiveness of fraud detection. With a focus on auditors at Public Accounting Firms (KAP) in the Jakarta and Bekasi areas, this study is expected to provide useful insightsto improve audit quality and reduce the risk of fraud in financial statements.       Design/methodology/approach – This study uses a qualitative method with a survey design. Data were collected through a 4-point Likert scale-based questionnaire distributed to internal and external auditors at the Public Accounting Firm (KAP) in the Jakarta and Bekasi areas. The research sample was taken using snowball sampling technique, with a total 105 respondens. Data analysis wa conducted using the Partial Least Square (PLS) method to test the relationship between professional skepticsm, auditor experience, application of etichal rules, and fraud detection.         Findings – This study found that professional skepticsm, auditor experience, and the application of ethical rules have a significant positive effect on fraud detection. Auditors who are critical, experienced, and adhere to ethical rules show better ability to detect patterns of fraud. These three factors together improve audit quality and reability in detecting fraud .     Research limitations/implications – This study was limited to auditor respondens in Bekasi and Jakarta using a questionnaire method, and focused on three main variables without considering others factors such as time pressure. The cross-sectional design also limits the analysis of changes over time. However, the results of this study provide important insights into the role of professional skepticsm, auditor experience, and the application of ethical rules in fraud detection, which can be utulized to improve audit practices and form the basis of future research.    
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.

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