Aims: This study seeks to examine the influence of role conflict and audit experience on audit judgment, with professional skepticism serving as a mediating variable among public accountants. Study Design: The sampling process employed purposive sampling techniques, followed by d...
Open access
Research Article10.9734/sajsse/2025/v22i61042
Aims: This study aims to test the influence of task complexity as a moderating variable on the influence of experience, independence, pressure in supervising, locus of control, pressure on compliance, and pressure on time budget on audit judgment Study Design: The object of resea...
Open access
Research Article10.9734/ajeba/2025/v25i51810
Aims: This study was conducted to examine the factors influencing sustainability report disclosure. The independent variables were profitability, intellectual capital, leverage, company activities, company size, audit committee, and board of directors. The dependent variable, sus...
Open access
Research Article10.9734/ajeba/2025/v25i112041
This research aims to examine and analyze the effect of financial policy on firm value with profitability as a moderating variable. The study applies quantitatively. Furthermore, the population consists of LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during 2020-2...
Open access
Research Article10.9734/sajsse/2025/v22i101186
Aims: The food and beverage industry is an example of the rapid development in the industrial world in recent years Study Design: Companies are increasingly intensifying their competition in line with this rapid economic growth. The purpose of this research is to test and analyz...
Open access
Research Article10.9734/ajeba/2025/v25i101996