Continuous monitoring and continuous auditing implementation in Indonesian Higher Education
Indonesian higher education needs to operate its activity based on productivity and efficiency. However, in reality, it faces several issues, including but not limited to lack of standard of operation, financial fraud, and non-compliance with applicable regulations. Continuous Monitoring (CM) and C...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2021-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/20096 |
| _version_ | 1818504685135331328 |
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| author | Yusar Sagara Faisal Akbar |
| author_facet | Yusar Sagara Faisal Akbar |
| author_sort | Yusar Sagara |
| collection | DOAJ |
| description |
Indonesian higher education needs to operate its activity based on productivity and efficiency. However, in reality, it faces several issues, including but not limited to lack of standard of operation, financial fraud, and non-compliance with applicable regulations. Continuous Monitoring (CM) and Continuous Auditing (CA) are essential to prevent issues related to the institution's circumstances. This research explains how organizational culture, information quality, and intellectual capital affect CM and CA applications. This study obtained the data through questionnaires sent to 102 members of the internal control unit. Using the Partial Least Square-Structural Equation Modeling to analyze the data. The results showed a positive and significant influence of organizational culture on the applications of CM and CA. Other findings are that information quality and intellectual capital had a positive and significant influence on CA application. On the other hand, information quality and intellectual capital have a positive but insignificant influence on CM application.
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| first_indexed | 2024-12-10T21:40:27Z |
| format | Article |
| id | doaj.art-17ed02693cd949afac8869c3ad7c014b |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-12-10T21:40:27Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-17ed02693cd949afac8869c3ad7c014b2022-12-22T01:32:31ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282021-12-0125210.20885/jaai.vol25.iss2.art5Continuous monitoring and continuous auditing implementation in Indonesian Higher EducationYusar Sagara0Faisal Akbar1Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, IndonesiaFaculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia Indonesian higher education needs to operate its activity based on productivity and efficiency. However, in reality, it faces several issues, including but not limited to lack of standard of operation, financial fraud, and non-compliance with applicable regulations. Continuous Monitoring (CM) and Continuous Auditing (CA) are essential to prevent issues related to the institution's circumstances. This research explains how organizational culture, information quality, and intellectual capital affect CM and CA applications. This study obtained the data through questionnaires sent to 102 members of the internal control unit. Using the Partial Least Square-Structural Equation Modeling to analyze the data. The results showed a positive and significant influence of organizational culture on the applications of CM and CA. Other findings are that information quality and intellectual capital had a positive and significant influence on CA application. On the other hand, information quality and intellectual capital have a positive but insignificant influence on CM application. https://journal.uii.ac.id/JAAI/article/view/20096Continuous MonitoringContinuous AuditingOrganizational CultureInformation QualityIntellectual Capital |
| spellingShingle | Yusar Sagara Faisal Akbar Continuous monitoring and continuous auditing implementation in Indonesian Higher Education Jurnal Akuntansi dan Auditing Indonesia Continuous Monitoring Continuous Auditing Organizational Culture Information Quality Intellectual Capital |
| title | Continuous monitoring and continuous auditing implementation in Indonesian Higher Education |
| title_full | Continuous monitoring and continuous auditing implementation in Indonesian Higher Education |
| title_fullStr | Continuous monitoring and continuous auditing implementation in Indonesian Higher Education |
| title_full_unstemmed | Continuous monitoring and continuous auditing implementation in Indonesian Higher Education |
| title_short | Continuous monitoring and continuous auditing implementation in Indonesian Higher Education |
| title_sort | continuous monitoring and continuous auditing implementation in indonesian higher education |
| topic | Continuous Monitoring Continuous Auditing Organizational Culture Information Quality Intellectual Capital |
| url | https://journal.uii.ac.id/JAAI/article/view/20096 |
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