Agregat: Jurnal Ekonomi dan Bisnis

How Do Audit Capacity Stress Affect Audit Quality? The Mediating Mechanism of Due Professional Care

2026-01-21T18:13:45+07:00

This study aims to investigate whether due professional care mediates the relationship between audit capacity stress and audit quality. A quantitative approach was applied using survey data collected from 105 auditors working in Jakarta, Indonesia. Hypotheses were tested using the Hayes’ PROCESS Macro (Model 4) to test direct and indirect effects. The results indicate that audit capacity stress positively influences due professional care, suggesting a compensatory discipline effect whereby increased pressure stimulates greater auditor vigilance. Due professional care, in turn, has a significant positive effect on audit quality. Mediation analysis further reveals that due professional care partially mediates the relationship between audit capacity stress and audit quality, implying that heightened diligence can mitigate some adverse effects of stress, although excessive workload may still impair quality through other behavioral mechanisms such as fatigue or distraction. Theoretically, this study contributes to behavioral auditing literature by identifying due professional care as a key cognitive pathway linking stress and quality. Practically, the findings highlight the importance for audit firms to balance workload demands with effective supervision to sustain audit quality, particularly during peak audit periods.

Maturity Level and Competence of Village Apparatus in Readiness to Implement Digital Accounting Information Systems

2025-10-02T09:23:27+07:00

This study investigates the relationship between the maturity level of village fund management and the competence of village officials in determining the readiness to implement a Digital Accounting Information System (SIAD). Unlike previous studies that separately analyzed either organizational maturity or human resource competence, this research integrates both constructs into a single explanatory framework, highlighting their direct and indirect effects through community trust as a mediating variable. Using an quantitative design, data were collected through questionnaires distributed to 111 village officials in Buton Regency, Southeast Sulawesi. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS). The findings reveal that the maturity level of village fund management has a significant effect on SIAD implementation readiness, both directly and indirectly through community trust. Conversely, the competence of village officials does not directly affect readiness but significantly contributes to strengthening public trust. These results indicate that the readiness of village governments to adopt SIAD is primarily determined by the maturity of governance structures, which must be supported by human resource capacity building and reinforced by public trust. The study contributes to the growing body of literature on digital governance by proposing an integrated empirical model for assessing digital accounting system readiness at the village level in developing countries

The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance

2025-11-08T23:16:50+07:00

This study aims to analyze the influence of internal control systems and accounting information systems on financial performance. The object of the research is the management of the Muhammadiyah Banten regional leadership. This study was conducted on 78 respondents using a quantitative descriptive approach. The data collection method uses the survey method with research data collection instruments are questionnaires through Google Form. The approach used in this study is the Structural Equation Model (SEM) with Smart Partial Least Square (PLS) analysis tools, validity tests, reliability tests and hypotheses of all scales are declared valid. This study proves that the internal control system has a significant effect on financial performance, the accounting information system has a significant effect on financial performance

Unraveling The Moderating Role of Environmental, Social, and Governance in The Value Relevance of Earnings and Equity of Tax Avoidance

2025-12-17T15:07:36+07:00

This study examines the value relevance of earnings and equity associated with tax avoidance and investigates the moderating role of environmental, social, and governance (ESG) performance. Using a purposive sampling method, this study analyzes 74 observations of companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period 2022-2023. The analysis employs a price model based on Ohlson (1995) and multiple linear regression for panel data with robust standard errors. The results indicate that tax avoidance is positively associated with the value relevance of earnings but is not significantly related to equity. Furthermore, ESG performance weakens the positive relationship between tax avoidance and earnings value relevance, while it mitigates the negative relationship between tax avoidance and equity value relevance. These findings suggest that although tax avoidance enhances earnings-based valuation, strong ESG performance shifts investor focus toward long-term sustainability rather than short-term tax benefits. This study contributes to the literature on value relevance and tax avoidance by providing evidence on the moderating role of ESG in an emerging market context.