Raharja, Meirafiska kurnia (2024) PENGARUH KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DIMODERASI PENERAPAN TEKNOLOGI INFORMASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of auditor competence and experience on audit quality moderated by the application of information technology. The subjects of this study were auditors from Public Accounting Firms (KAP) who have registered CPA holders in Indonesia, listed in the IAPI Directory 2023, with the object of research on auditor competence, auditor experience, audit quality, and the application of information technology. The population in this study amounted to 3276 lists of CPA holders in Indonesia, recorded in the 2023 IAPI Directory. Determination of the sample in this study using Probability sampling technique by selecting simple random sampling technique. The number of samples needed for this study were 97 respondents. The type of data used in this study is primary data. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that auditor competence has a significant effect on audit quality and auditor experience has a significant effect on audit quality. The application of information technology moderates the effect of auditor competence on audit quality and the application of information technology cannot moderate the effect of auditor experience on audit quality.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | meirafiska kr | ||||||||
| Date Deposited: | 19 Jul 2024 07:14 | ||||||||
| Last Modified: | 19 Jul 2024 07:14 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26712 |
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