KREDIBILITAS DAN AKURASI VIRTUALISASI AUDIT TERHADAP KUALITAS ASSESMENT DAN OPINI AUDITOR

Firmansyah, Riski (2024) KREDIBILITAS DAN AKURASI VIRTUALISASI AUDIT TERHADAP KUALITAS ASSESMENT DAN OPINI AUDITOR. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation. Keywords: Virtual Auditing, Credibility and Accuracy, Assessment Quality and Auditor Opinion

Item Type:

Thesis (Masters)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Suhartini, Dwi	NIP196812151994032001	dwisuhartini.ak@upnjatim.ac.id
Thesis advisor	Sulistyowati, Erna	NIP196702041992032001	ernas.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

Faculty of Economic > Magister Accounting

Depositing User:

RISKI FIRMANSYAH

Date Deposited:

23 Jul 2024 04:56

Last Modified:

23 Jul 2024 04:56

URI:

https://repository.upnjatim.ac.id/id/eprint/27225