Auditor Competence and The Use of Information Technology in Produce Quality Audits in The Era of The Industrial Revolution 4.0 (Study on Auditors at KAP South Jakarta, Indonesia)

• Author(s): Samukri ; Supriatiningsih ; Ridwan Saleh ; Amelia Eka Safitri
• Paper ID: 1703408
• Page: 13-21
• Published Date: 04-05-2022
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 5 Issue 11 May-2022

Abstract

This study aims to empirically examine the effect of auditor competence and the use of information technology on audit quality. This analiysis uses audito competence variable and the use of information technology as independent variables and audit quality as the dependent variable. The population of this research is auditors who work at Public Accounting Firms in DKI Jakarta and the sample of this research is auditors who work at Public Accounting Firms in South Jakarta. Researchers determine the sample by purposive sampling technique. This technique is one of the sampling techniques that determine sampling by setting specific characteristics that are in accordance with the research objectives. Data were obtained through direct questionnaires to the auditors as many as 70 queThe statistical method uses multiple linear regression analysis. The results of the partial analysis show that the variables of auditor competence and the use of information technology have a positive effect in producing quality audits in the era of the industrial revolution 4.0. The variable of auditor competence and the use of information technology together (simultaneously) have a positive effect in producing quality audits in the era of the industrial revolution 4.0.

Keywords

Auditor Competence, Use of Information Technology, Quality Audit, Industrial Revolution 4.0

Citations

IRE Journals:
Samukri , Supriatiningsih , Ridwan Saleh , Amelia Eka Safitri "Auditor Competence and The Use of Information Technology in Produce Quality Audits in The Era of The Industrial Revolution 4.0 (Study on Auditors at KAP South Jakarta, Indonesia)" Iconic Research And Engineering Journals Volume 5 Issue 11 2022 Page 13-21

IEEE:
Samukri , Supriatiningsih , Ridwan Saleh , Amelia Eka Safitri "Auditor Competence and The Use of Information Technology in Produce Quality Audits in The Era of The Industrial Revolution 4.0 (Study on Auditors at KAP South Jakarta, Indonesia)" Iconic Research And Engineering Journals, 5(11)