Author

A. Harjanto

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Review Open access Oct 2026

Artificial Intelligence Technologies and Audit Quality: The Moderating Role of Predictive Analytics

This study examines the effects of artificial intelligence (AI) technologies on audit quality and investigates whether predictive analytics strengthens these relationships. The study focuses on auditors working in Public Accounting Firms (KAP) in DKI Jakarta. Using purposive sampling, 481 auditors participated in the s...

Febi Marleni Yusup, A. Harjanto · Owner · 0 citations

Open access Sep 2026

Fraud Heptagon and Fraudulent Financial Reporting: The Moderating Role of Internal Control

This study examines the effect of the seven elements of the Fraud Heptagon model (pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed) on fraudulent financial reporting, with the Internal Control System (ICS) as a moderating variable. The sample was selected using purposive sampling, com...

A. Harjanto, Muhammad Roihan Nursyifa · Agregat Jurnal Ekonomi dan B... · 1 citation