# Prof. Dr. Arifuddin, Ak.,M.Si.

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

## Identifier
- ORCID: https://orcid.org/0000-0002-2938-4613
- Scopus Author ID: 56971486100

## Metrik Kinerja
- h-index: 3
- h5-index: 3
- Total citations: 43
- Total publications: 19

## Publikasi Paling Banyak Dikutip
1. Company size, profitability, and auditor opinion influence to audit report lag on registered manufacturing company in Indonesia stock exchange (2017) · International Journal of Applied Business and Economic Research — 19 citations
2. Enhancing Environmental Accounting Information Disclosure in Indonesian Enterprises: The Role of Environmental Management and Government Ownership (2023) · Journal of Environmental Assessment Policy and Management — 4 citations · https://doi.org/10.1142/S146433322350014X
3. Behaviour models of audit quality reduction associated with auditor’s work stress (2021) · Economic Annals Xxi — 4 citations · https://doi.org/10.21003/EA.V187-21
4. The Role of Green Marketing and Promotion of Green Energy Bonds to Reduce Carbon Emissions in Indonesia (2023) · International Journal of Energy Economics and Policy — 3 citations · https://doi.org/10.32479/ijeep.14695
5. The Effect of Crude Oil Price and Inflation on Algae Export in Indonesia (2023) · International Journal of Energy Economics and Policy — 2 citations · https://doi.org/10.32479/ijeep.14145
6. The Psychological Impact of Work Stress on Auditors: Exploring Determinants and Consequences (2023) · Journal for Reattach Therapy and Developmental Diversities — 2 citations
7. Adoption of Mobile Learning: Education’s Use of App-Based Learning Management Systems & Ethical Implementation (2025) · International Journal of Interactive Mobile Technologies — 2 citations · https://doi.org/10.3991/ijim.v19i18.57611
8. 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
9. The effect of performance incentive on audit judgement by using the effort as the intervening variable and the task complexity as the moderating variable (2014) · International Journal of Applied Business and Economic Research — 1 citations
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
- Bridging policy–implementation gaps in digital building permit reform: A collaborative governance approach to sustainable local revenue (2027) · Multidisciplinary Science Journal · https://discover.unhas.ac.id/publications/pub_scopus_105052861801
- Bridging Policy–Implementation Gaps in Building Permit Reform: Collaborative Governance and Digital Service Transformation for Sustainable Local Revenue Enhancement (2026) · International Journal of Sustainable Development and Planning · https://discover.unhas.ac.id/publications/pub_scopus_105046361406
- 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
- The Relationship Between DAR, Asset Growth, and DER on ROA in Indonesian CPO Companies with ROE Serving as an Intervening Variable (2026) · Daengku · https://discover.unhas.ac.id/publications/pub_scopus_105051998949
- Adoption of Mobile Learning: Education’s Use of App-Based Learning Management Systems & Ethical Implementation (2025) · International Journal of Interactive Mobile Technologies · https://discover.unhas.ac.id/publications/adoption-of-mobile-learning-educations-use-of-app-based-learning-management-syst
- 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
- DETERMINANTS OF TAX AGGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN PUBLIC COMPANIES IN INDONESIA (2024) · Financial and Credit Activity Problems of Theory and Practice · https://discover.unhas.ac.id/publications/pub_scopus_85209148949
- The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture (2024) · Public and Municipal Finance · https://discover.unhas.ac.id/publications/the-impact-of-attitude-subjective-norms-perceived-behavioral-control-and-organiz
- Performance of public service employees in Makassar: Hard & soft analysis of human resource management approach (2024) · Journal of Infrastructure Policy and Development · https://discover.unhas.ac.id/publications/pub_scopus_85204383063
- Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection (2024) · Problems and Perspectives in Management · https://discover.unhas.ac.id/publications/impact-of-organizational-commitment-and-perceived-seriousness-on-whistleblowing
- Enhancing Environmental Accounting Information Disclosure in Indonesian Enterprises: The Role of Environmental Management and Government Ownership (2023) · Journal of Environmental Assessment Policy and Management · https://discover.unhas.ac.id/publications/enhancing-environmental-accounting-information-disclosure-in-indonesian-enterpri
- The Role of Green Marketing and Promotion of Green Energy Bonds to Reduce Carbon Emissions in Indonesia (2023) · International Journal of Energy Economics and Policy · https://discover.unhas.ac.id/publications/the-role-of-green-marketing-and-promotion-of-green-energy-bonds-to-reduce-carbon
- The Effect of Crude Oil Price and Inflation on Algae Export in Indonesia (2023) · International Journal of Energy Economics and Policy · https://discover.unhas.ac.id/publications/pub_scopus_85162856744
- The Psychological Impact of Work Stress on Auditors: Exploring Determinants and Consequences (2023) · Journal for Reattach Therapy and Developmental Diversities · https://discover.unhas.ac.id/publications/the-psychological-impact-of-work-stress-on-auditors-exploring-determinants-and-c
- Behaviour models of audit quality reduction associated with auditor’s work stress (2021) · Economic Annals Xxi · https://discover.unhas.ac.id/publications/behaviour-models-of-audit-quality-reduction-associated-with-auditors-work-stress

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