The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms
Keywords:
Teknologi Audit, Kompetensi Auditor, Kualitas Audit, Public Accounting Firms
Abstract
Penelitian ini mengkaji bagaimana penggunaan teknologi audit dan kompetensi auditor berpengaruh pada kualitas audit di firma akuntansi publik. Dengan perkembangan teknologi seperti Big Data dan kecerdasan buatan, serta kebutuhan akan auditor yang kompeten, penelitian ini bertujuan untuk memahami sejauh mana teknologi dan kemampuan auditor mempengaruhi kualitas audit. Dengan mengumpulkan data dari 100 auditor di Indonesia melalui survei, hasil penelitian menunjukkan bahwa baik penggunaan teknologi maupun kompetensi auditor memiliki dampak positif pada kualitas audit. Temuan ini dapat membantu firma akuntansi publik dalam meningkatkan kualitas layanan audit dengan mengintegrasikan teknologi dan memperkuat kompetensi auditor.
Kata Kunci: Teknologi Audit, Kompetensi Auditor, Kualitas Audit, Public Accounting
References
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Widiastuty, E., & Febrianto, R. (2010). Pengukuran kualitas audit: sebuah esai. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(2), 1–43.
Xu, G., Ding, R., Cheng, H., & Xing, Q. (2022). Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. Frontiers in Psychology, 13, 759875.
Yan, H., & Xie, S. (2016). How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305–319.
Zahmatkesh, S., & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne, 15(2), 79–87.
Zhao, M., Li, Y., & Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing. Frontiers in Psychology, 13, 1082889.
Ardelean, A. (2013). Auditors’ Ethics and their Impact on Public Trust. Procedia - Social and Behavioral Sciences, 92(Lumen), 55–60. https://doi.org/10.1016/j.sbspro.2013.08.637
Arfianti, R. I. (2017). Pengaruh Komitmen Profesi Akuntan Dan Komitmen Organisasi Terhadap Kualitas Audit. Jurnal Akuntansi, 6(1).
Arpan, S. R. M. (2023). The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable. Oblik i Finansi, 101, 5–11.
Brown, V. L., Gissel, J. L., & Gordon Neely, D. (2016). Audit quality indicators: perceptions of junior-level auditors. Managerial Auditing Journal, 31(8/9), 949–980.
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques. Contemporary Accounting Research, 40(2), 981–1012.
Francis, J. R. (2023a). Going big, going small: A perspective on strategies for researching audit quality. The British Accounting Review, 55(2), 101167.
Francis, J. R. (2023b). What exactly do we mean by audit quality? Accounting in Europe, 1–11.
Goldberg, D. M., & Rosenfeld, M. (2014). People-centric skills: Interpersonal and communication skills for auditors and business professionals. John Wiley & Sons.
Huy, N. D. (2022). Identifying factors affecting audit quality in the context of COVID-19 pandemic in Vietnam: Theoretical model study. Journal of Positive School Psychology, 176–184.
Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable.
Knechel, W. R. (2016). Audit quality and regulation. International Journal of Auditing, 20(3), 215–223.
Mahzan, N., Muhamad, R., Yahya, Y., & Shahimi, S. (2009). Embracing Technology in Auditing Courses: Opportunities, Methodology and Challenges. Asian Journal of Accounting Perspectives, 2(1), 36–48.
Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit competence and audit quality: Case in emerging economy. International Journal of Business and Management, 4(2), 17–25.
Marliana, N. M., & Nurcahya, Y. A. (2023). Strategi Baru Auditor Sebagai Cara Mempertahankan Kualitas Audit di Masa Pandemi Covid-19. Jurnal Akuntansi AKUNESA, 11(2), 171–178.
Najmatuzzahrah, N., Winarningish, S., Mulyani, S., & Akbar, B. (2021). Research Audit Quality and its Impact on an Organization’s Reputation. Utopía y Praxis Latinoamericana: Revista Internacional de Filosofía Iberoamericana y Teoría Social, 1, 207–221.
Pura, R. (2017). Effects of Auditor Competence, Information Technology, Accounting Information Systems and Organizational Commitment on Auditors’ Performance at The State Audit Agency, In South Sulawesi. Sci. Res. J, 5, 16–22.
Putri, S. K., Malisan, L., & Oktavianti, B. (2018). Faktor-Faktor Yang Mempengaruhi Kualitas Audit Auditor Eksternal Pada Kantor Akuntan Publik (Kap) Di Surabaya. Jurnal Ilmu Akuntansi Mulawarman (JIAM), 3(4).
SAMUKRI, S., SALEH, R., & SYAFITRI, A. E. K. A. (2022). 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).
Sarapaivanich, N., & Patterson, P. G. (2015). The role of interpersonal communication in developing small-medium size enterprise (SME) client loyalty toward an audit firm. International Small Business Journal, 33(8), 882–900.
Siregar, M. I., Hidayat, M., Saggaf, A., Maryati, S., & Kesuma, N. (2022). Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung. Owner: Riset Dan Jurnal Akuntansi, 6(4), 3445–3453.
Skare, M., de las Mercedes de Obesso, M., & Ribeiro-Navarrete, S. (2023). Digital transformation and European small and medium enterprises (SMEs): A comparative study using digital economy and society index data. International Journal of Information Management, 68, 102594. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2022.102594
Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20(5), 513–519.
Sofia, I. P., & Dasmaran, V. (2021). Efektifitas Peran Komite Audit Dan Kualitas Audit Dalam Mempengaruhi Manajemen Laba Di Indonesia. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 1(2), 164–170.
Widiastuty, E., & Febrianto, R. (2010). Pengukuran kualitas audit: sebuah esai. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(2), 1–43.
Xu, G., Ding, R., Cheng, H., & Xing, Q. (2022). Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. Frontiers in Psychology, 13, 759875.
Yan, H., & Xie, S. (2016). How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305–319.
Zahmatkesh, S., & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne, 15(2), 79–87.
Zhao, M., Li, Y., & Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing. Frontiers in Psychology, 13, 1082889.
Published
2024-06-06
Section
Articles
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