# Prof. Dr. Andi Kusumawati, SE., M.Si., Ak., CA.

URL kanonis: https://discover.unhas.ac.id/researchers/andi-kusumawati
Afiliasi: Faculty of Economics and Business, Universitas Hasanuddin

## Identifier
- ORCID: https://orcid.org/0000-0002-9106-8320
- Scopus Author ID: 56595092800

## Metrik Kinerja
- h-index: 5
- h5-index: 3
- Total citations: 62
- Total publications: 14

## Publikasi Paling Banyak Dikutip
1. The effect of auditor quality to professional skepticsm and its relationship to audit quality (2018) · International Journal of Law and Management — 26 citations · https://doi.org/10.1108/IJLMA-03-2017-0062
2. External Debt Determinants: Do Macroeconomic and Institutional Ones Matter for Selected ASEAN Developing Countries? (2024) · Economies — 8 citations · https://doi.org/10.3390/economies12010007
3. Bibliometric Analysis of Research Trends and Networks in Carbon Tax Studies: Insights into Environmental and Economic Policy Implications (2025) · Environmental Economics — 7 citations · https://doi.org/10.21511/ee.16(1).2025.04
4. The effect of brainstorming, auditor ethics, and whistleblowers on audit opinions of government financial reports: The moderating role of management support (2024) · Asian Economic and Financial Review — 7 citations · https://doi.org/10.55493/5002.v14i4.5019
5. External auditor professional skeptics in producing audit quality (2017) · International Journal of Economic Research — 5 citations
6. THE MEDIATING ROLE OF FINANCIAL REPORTING AGGRESSIVENESS IN CORPORATE TAX AVOIDANCE STRATEGIES (2024) · Investment Management and Financial Innovations — 3 citations · https://doi.org/10.21511/imfi.21(4).2024.18
7. Does the concept of value for money increase budget performance? (2025) · Public and Municipal Finance — 2 citations · https://doi.org/10.21511/pmf.14(1).2025.01
8. The effect of levers of control, firm’s capability, and transformational leadership on competitive advantage: A study on manufacturing firms in Indonesia (2023) · Journal of Infrastructure Policy and Development — 1 citations · https://doi.org/10.24294/jipd.v7i3.2858
9. Cognitive moral development, organizational situation and ethical decision making in business and accounting (2020) · International Journal of Financial Research — 1 citations · https://doi.org/10.5430/ijfr.v11n5p93
10. Moderation effects of organizational commitment of Islamic work ethic influence to the attitudes toward organizational change (2014) · International Journal of Economic Research — 1 citations

## Publikasi Terbaru
- Improving Audit Quality Through Risk-Based Auditing: The Role of Auditor Capability and Information Technology Support (2026) · Global Business and Finance Review · https://discover.unhas.ac.id/publications/pub_scopus_105036510904
- Cultural Certainty and Tax Compliance: An Analysis of Uncertainty Avoidance and Trust in Tax Authorities Among SME Taxpayers (2026) · Journal of Intelligent Decision Making and Information Science · https://discover.unhas.ac.id/publications/pub_scopus_105048294712
- Bibliometric Analysis of Research Trends and Networks in Carbon Tax Studies: Insights into Environmental and Economic Policy Implications (2025) · Environmental Economics · https://discover.unhas.ac.id/publications/pub_scopus_85217125780
- Does the concept of value for money increase budget performance? (2025) · Public and Municipal Finance · https://discover.unhas.ac.id/publications/does-the-concept-of-value-for-money-increase-budget-performance
- External Debt Determinants: Do Macroeconomic and Institutional Ones Matter for Selected ASEAN Developing Countries? (2024) · Economies · https://discover.unhas.ac.id/publications/external-debt-determinants-do-macroeconomic-and-institutional-ones-matter-for-se
- The effect of brainstorming, auditor ethics, and whistleblowers on audit opinions of government financial reports: The moderating role of management support (2024) · Asian Economic and Financial Review · https://discover.unhas.ac.id/publications/the-effect-of-brainstorming-auditor-ethics-and-whistleblowers-on-audit-opinions
- THE MEDIATING ROLE OF FINANCIAL REPORTING AGGRESSIVENESS IN CORPORATE TAX AVOIDANCE STRATEGIES (2024) · Investment Management and Financial Innovations · https://discover.unhas.ac.id/publications/the-mediating-role-of-financial-reporting-aggressiveness-in-corporate-tax-avoida
- Examiner Performance Influenced by Core Self-Evaluation: Examining the Moderating Role of Information Technology (2024) · Interdisciplinary Journal of Management Studies · https://discover.unhas.ac.id/publications/pub_scopus_85204473106
- Distribution of Taxpayer Compliance with Culture Dimension as an Intervening Variable in Makassar (2024) · Journal of Distribution Science · https://discover.unhas.ac.id/publications/distribution-of-taxpayer-compliance-with-culture-dimension-as-an-intervening-var
- The effect of levers of control, firm’s capability, and transformational leadership on competitive advantage: A study on manufacturing firms in Indonesia (2023) · Journal of Infrastructure Policy and Development · https://discover.unhas.ac.id/publications/the-effect-of-levers-of-control-firms-capability-and-transformational-leadership
- Cognitive moral development, organizational situation and ethical decision making in business and accounting (2020) · International Journal of Financial Research · https://discover.unhas.ac.id/publications/cognitive-moral-development-organizational-situation-and-ethical-decision-making
- The effect of auditor quality to professional skepticsm and its relationship to audit quality (2018) · International Journal of Law and Management · https://discover.unhas.ac.id/publications/the-effect-of-auditor-quality-to-professional-skepticsm-and-its-relationship-to
- External auditor professional skeptics in producing audit quality (2017) · International Journal of Economic Research · https://discover.unhas.ac.id/publications/external-auditor-professional-skeptics-in-producing-audit-quality
- Moderation effects of organizational commitment of Islamic work ethic influence to the attitudes toward organizational change (2014) · International Journal of Economic Research · https://discover.unhas.ac.id/publications/pub_scopus_84927764065

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