https://jurnal.untag-sby.ac.id/index.php/JEA17/issue/feed 2026-02-06T03:58:09+00:00 Dr. Hwihanus S.E., M.M., CMA. jea@untag-sby.ac.id Open Journal Systems <p><strong>Publication Fee<br data-start="97" data-end="100" /></strong>JEA17: Jurnal Ekonomi Akuntansi will not charge any fees to authors for submission. However, a publication fee of IDR 500,000 will be applied once the manuscript is accepted for publication.<strong><br /><br />E-ISSN: <a href="https://jurnal.untag-sby.ac.id/index.php/JEA17/management/settings/context#masthead/ http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1460095337&amp;1&amp;&amp; ">2527-3264</a></strong> <br /><br /><strong>JEA17: Jurnal Ekonomi Akuntansi </strong> is a peer-reviewed journal, published by Faculty of Economy And Business, Universitas 17 Agustus 1945 Surabaya. JEA17 was first published in 2016. This journal was published two times a year, in April and October. This journal gives readers access to download journal entries in pdf file format. JEA17 is created as a means of communication and dissemination for researchers to publish research articles. JEA17 only accepts articles related to the topic of Financial accounting, Public sector accounting, Management accounting, Budgeting accounting, Islamic accounting, Corporate social responsibility, Good corporate governance, and other accounting fields. JEA17 was also available in both print and online. The language used in this journal is Indonesian and English.</p> <p> </p> <p data-pm-slice="1 1 []">JEA17 berkerja sama dengan organisasi profesi atau asosiasi jurnal antara lain member dari RJI (Relawan Jurnal Indonesia) dan IAI (Ikatan Akuntan Indonesia).</p> <p data-pm-slice="1 1 []"><strong data-start="78" data-end="97">Publication Fee</strong><br data-start="97" data-end="100" />JEA17: Jurnal Ekonomi Akuntansi will not charge any fees to authors for submission. However, a publication fee of IDR 500,000 will be applied once the manuscript is accepted for publication.</p> https://jurnal.untag-sby.ac.id/index.php/JEA17/article/view/132919 2025-12-19T06:41:32+00:00 Arti Mirza Aulia arti@gmail.com Tri Ratnawati triratnawati@untag-sby.ac.id

<p><em>This study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability.</em></p>

2026-02-06T00:00:00+00:00 Copyright (c) 2025 Arti Mirza Aulia, Tri Ratnawati