Priardhina, Isna Diva Nur (2025) Pengaruh Teknologi Cybersecurity dan Kompetensi Auditor Terhadap Kualitas Audit Di Era Digital. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to test and prove the effect of cybersecurity technology and auditor competence on audit quality in the digital era. This type of research is quantitative research. The population in this study were external auditors who worked at public accounting firms in the Surabaya area. The sampling technique used in this study was Probability Sampling and obtained 55 KAP and 116 as partners. The data used in this study are primary data obtained through the results of questionnaires that have been distributed. This study uses the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. The results of this study indicate that cyber security technology affects audit quality in the digital era and auditor competence affects audit quality in the digital era.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Isna Diva Nur Priardhina Isna | ||||||||
| Date Deposited: | 19 Jun 2025 08:40 | ||||||||
| Last Modified: | 19 Jun 2025 08:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38695 |
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