Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

Solikin, Akhmad; Hadiwibowo, Yuniarto; Setiawan, Benny; Firmansyah, Amrie; Mulyaningsih, Hendrati Dwi

doi:10.1201/9780367822965

Cited by 3 publications

(4 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Inspectorate auditors use various software in auditing practices, such as R-software, Hadoop and data mining (Deniswara et al , 2020). In particular, data analytics software used in government ministries and institutions is tailored to their individual needs (Febrian and Darono, 2020).…”

Section: Discussionmentioning

confidence: 99%

“…It will affect the IAF of the government's internal auditors to use digital technology more in the audit process (Fuadi, 2020). Moreover, the result of the study by Yustiani and Ichsan (2019) and Febrian and Darono (2020) shows that the ministry's inspectorate auditors in Indonesia have started using data analytics when carrying out audits. Several works of literature and the findings of previous studies have clarified that the use of data analytics can improve the IAF in providing AS (Cascarino, 2017;Betti and Sarens, 2020;van Veenstra et al, 2020;Betti et al, 2021;Rakipi et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…It will affect the IAF of the government’s internal auditors to use digital technology more in the audit process (Fuadi, 2020). Moreover, the result of the study by Yustiani and Ichsan (2019) and Febrian and Darono (2020) shows that the ministry’s inspectorate auditors in Indonesia have started using data analytics when carrying out audits.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

Sihombing

Agustia²,

Soewarno³

2023

MAJ

View full text Add to dashboard Cite

Purpose Data analytics can change the working of advisory services (AS) that internal auditors routinely carry out. Not getting psychological support from employers and co-workers can cause internal auditors to be reluctant to use data analytics. Based on trait activation theory, this study aims to examine the mediating effect of data analytics on the relationship between organizational psychological safety (OPS) and AS. Design/methodology/approach The authors surveyed inspectorate auditors in government ministries and institutions who are internal government auditors in Indonesia. This study applied the partial least square structural equation modeling method to test the hypothesis. The total respondents involved in this study were 103 auditors. Findings There are two main findings in this study. First, OPS has a direct effect on AS. Second, data analytics mediates the relationship between OPS and AS. Practical implications This study’s finding has implications for leaders in ministries and government agencies to provide psychological support so that inspectorate auditors increasingly take advantage of data analytics in the process of AS that are always carried out. Originality/value To the best of the authors’ knowledge, this is the first study to examine the mediating effect of data analytics on the relationship between OPS and AS.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

Sihombing

Agustia²,

Soewarno³

2023

MAJ

View full text Add to dashboard Cite

show abstract

“…This research investigates the impacts of corporate diversification, customer concentration, and related party transactions on tax avoidance. Prior studies have examined tax avoidance by using one or two previously mentioned independent variables, despite inconsistent results (Aryotama & Firmansyah, 2020a, 2020cCao et al, 2020;Helfin & Trisnawati, 2020;Huang et al, 2016;Park, 2018;Putri, 2020;Zheng, 2017;Zubaidah & Satyawan, 2017). This research is different from previous research in that no prior studies have investigated the three variables in their analysis to explain tax avoidance.…”

Section: Introductionmentioning

confidence: 99%

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

Sismanyudi

Firmansyah

2022

jeb

View full text Add to dashboard Cite

This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variables on tax avoidance. We test the hypotheses on Indonesian listed manufacturing firms in 2014-2019, resulting in 414 firm-year observations. Our non-moderated multiple linear regression analyses reveal that corporate diversification and customer concentration are positively associated with tax avoidance, while RPTs do not affect tax avoidance. However, the moderated regression analysis reveals that CSR disclosure strengthens (weakens) the positive effect of corporate diversification and RPTs on tax avoidance. Overall, our results indicate the nuanced role of CSR activities. Specifically, firms can use CSR to conceal their tax management activities but also to act ethically to benefit their stakeholders.

show abstract

Build the village economy: A systematic review on academic publication of Indonesian village-owned

Nasfi,

Aimon,

Ulfa Sentosa

2023

Cogent Social Sciences

View full text Add to dashboard Cite

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

Cited by 3 publications

References 0 publications

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

Build the village economy: A systematic review on academic publication of Indonesian village-owned

Contact Info

Product

Resources

About