This study aims to analyze the effect of Blockchain technology adoption and corporate transparency on firm value, with audit quality as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with secondary data obt...
Sofiatin Nur Afifah, I. Rosyida, Webbyani Kartika Sari· Economics & business journal...· 0 citations
The digital transformation in audit practice has changed the competencies required of auditors in the modern era. Auditors are no longer only required to possess technical skills in the field of auditing, but also the ability to utilize audit technology, uphold professional ethics, and have good self-control in facing...
Nindy Ayu Khoiriyah, I. Rosyida, Moh. Ali Wafa· Economics & business journal...· 0 citations
This study aims to analyze the influence of digital accounting literacy and Artificial Intelligence (AI) awareness on the effectiveness of Accounting Information Systems (AIS) use with digital competence as a moderating variable, among accounting students at three private universities in Lamongan Regency (UNISDA, UNISL...
Aida Hariyanti, I. Rosyida, Webbyani Kartikasari· Economics & business journal...· 0 citations
This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study uses a quantitative approach with a survey method. The research sample consisted of 51 respondents...
Qomariyatul Mubarokah, I. Rosyida, Webbyani Kartika Sari· Economics & business journal...· 0 citations
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