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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 64 Documents
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Does board gender diversity play an important role in environmental and corporate performance? Agus Dwianto; Annisa Qurrota A'yun; Mey Ayu Lestari; Daniel Kassim Sesay; Ibrahim Rahman Turay
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6216

Abstract

This research investigates the impact of Return on Assets (ROA), Debt to Equity Ratio (DER), Sales Growth, and Gender Diversity on Environmental Performance (EP) among 75 companies listed on the Indonesia Stock Exchange participating in the PROPER program from 2019 to 2022. The study employs a random effects model. The findings indicate that ROA, DER, Sales Growth, and Gender Diversity significantly influence EP. Specifically, Firm Size (FZ) moderates the impact of DER on EP. However, Firm Size does not significantly moderate the effects of ROA, Sales Growth, and Gender Diversity on EP. The research provides insights into factors contributing to the financial performance of companies and the moderating role of firm size. The novelty of the study lies in the moderating role of firm size in the relationship between ROA, DER, Sales Growth, and Gender Diversity with environmental performance. The research contributes to legitimacy, stakeholder, and agency theories. Policymakers can leverage these insights to formulate strategies that encourage corporate sustainability. This study offers valuable information for companies aiming to enhance both environmental and financial performance, ultimately contributing to broader societal well-being.
The audit revolution: Integrating artificial intelligence in detecting accounting fraud Iman Supriadi
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6279

Abstract

This study aims to analyze the application of Artificial Intelligence (AI) in detecting accounting fraud in audits. The aim is to identify AI's efficiency, accuracy, and potential in detecting fraud and to explore the challenges and implications arising from using this technology in audit practice. This research is a type of qualitative research with a case study approach as the main focus and a literature study as a data triangulation approach. This research methodology will provide an in-depth understanding of the integration of artificial intelligence in detecting accounting fraud. The results show that AI improves efficiency and accuracy in detecting accounting fraud. AI techniques such as machine learning and natural language processing effectively identify fraud patterns. However, there are challenges, such as limitations of AI technology, ethical and data privacy issues, and barriers to accepting AI in the accounting industry. This research contributes to the accounting literature by highlighting how AI can change audit practices. It also offers guidance for accounting firms on utilizing AI to improve auditing and suggests directions for future research related to the development and integration of AI in accounting.
Kemampuan informasi akuntansi dan nonakuntansi pada “Si Pencabut Ruko Kosong”: Bertahan atau mundur? Valensia Febrianti; Riesanti Edie Wijaya; Maria Eugenia Hastuti
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6326

Abstract

This research aims to explore the ability of accounting and nonaccounting information to support management decisions whether to stay or withdraw from the Mixue franchise. This research employs qualitative methods using the interpretivist paradigm, which prioritizing in-depth interpretation of data or findings to express the inside meaning explicitly by paying attention to related aspects holistically. The selected informant in this study has three Mixue franchise branches. Having access to financial and nonfinancial information is crucial for owners in making the right decisions about outlet operations. Moreover, strategic and innovative thinking plays an important role in maintaining and developing the business to survive in the market.
Tiga warna orientasi pendidikan akuntansi masa depan Bonnie Soeherman
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6348

Abstract

The WEF 2020 report has disrupted the world of education and the accounting profession. The role of accounting, traditionally carried out by humans, is gradually being overshadowed by technology. The sustainability of this profession serves as the primary background for this research, along with the direction and orientation of the future development of the accounting discipline, questioning its continued relevance. This study aims to analyze the future development, challenges, and opportunities in accounting education. It also seeks to construct a conceptual model for the orientation of accounting education development that aligns with the times. The research results are expected to contribute to developing educational curricula and the accounting profession. This study employs an interpretive-constructive approach through literature review. This research's analysis, mapping, and interpretative processes revealed three orientations in the development of accounting education referred to as Red, Green, and Blue (RGB) Accounting. Each represents standardization, globalization, geopolitics, sustainability, and innovation and technology. These three colors, known as True Tone, are expected to strongly influence accounting practices and serve as a crucial reference in the development of accounting education curricula.

Page 7 of 7 | Total Record : 64

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