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All Journal Jurnal Dinamika Akuntansi INTEKNA AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal IMPACT: Implementation and Action Ilomata International Journal of Social Science Indonesian Journal of Applied Accounting and Finance
Widya Ais Sahla
Jurusan Akuntansi, Politeknik Negeri Banjarmasin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Indonesian Journal of Applied Accounting and Finance

 1 
The Audit Expectation Gap: How Can Auditing Teaching Mitigate It? Widya Ais Sahla; Nurul Qalbiah; Tino Kemal Fattah
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.13 KB) | DOI: 10.31961/ijaaf.v1i2.1372

Abstract

This study aims to determine the perceptions of accounting students who have not and who have received auditing teaching on the Audit Expectation Gap. There are several issues in the expectation gap, namely the issue of auditors and the audit process, issues of the role of auditors and issues of competence and auditor independence. This research is a survey to a 115 students of the Accounting Department in State Polytechnic of Banjarmasin, Lambung Mangkurat University, STIENAS and STIEPAN. Based on the independent sample t-test through SPSS 25, the following results were obtained: (1) There are differences in perceptions between students who have not and who have received auditing teaching on the expectation gap in auditor’s issues and the audit process; (2) There is no difference in perception between students who have not and who have received auditing teaching on the expectation gap in the issue of the role of the auditor. (3) There are differences in perceptions between students who have not and who have received Auditing teaching on the expectation gap in issues of competence and auditor independence
Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Dwianto Mukhtar Latif
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2106

Abstract

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process
Co-Authors Ade Adriani Nurul Mukhlisah, Hikmahwati Novita Weningtyas Respat Aliyah, Siti Sophiah Rothbatul Dwianto Mukhtar Latif Emy Iryanie Fattah, Tino Kemal Julkawait Julkawait Julkawait Julkawait Julkawait Julkawait, Julkawait Lea Emilia Farida Nurul Mukhlisah Nurul Mukhlisah Nurul Mukhlisah, Nurul Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah, Nurul Recha Rahmadhana Rusman Irwansyah Sandra Iriawan Sandra Iriawan, Sandra Siti Sophiah Rothbatul Aliyah Tino Kemal Fattah