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The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 168–175

DOI
10.15294/aaj.v7i3.21008
ISSN
2502-6216, 2252-6765
Terbit
2019-02-26
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.

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  • Muhammadiyah University of Surakarta
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Rekan penulisOrganisasiArtikel bersama
Retnoningrum HidayahAfiliasi tidak diketahui3
Sukirman SukirmanMuhammadiyah University of Surakarta2
Trisni SuryariniAfiliasi tidak diketahui2
Anwar ZahidAfiliasi tidak diketahui2
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fransiska Desi PrimastutiAfiliasi tidak diketahui1
Sandy AlfiantoAfiliasi tidak diketahui1
Aliati MukaromahAfiliasi tidak diketahui1
Arma Kharisma ArditiyanAfiliasi tidak diketahui1
Mohamad Rizal AminudinAfiliasi tidak diketahui1
Sakinatul MunajatAfiliasi tidak diketahui1
Retno WulandariAfiliasi tidak diketahui1
Kristi Kemala PutriAfiliasi tidak diketahui1
Muhammad Ihda Ainun NajibAfiliasi tidak diketahui1
Asa Septa NugrahaAfiliasi tidak diketahui1
Yulia WijayantiAfiliasi tidak diketahui1
Aliffa Nurul QomariAfiliasi tidak diketahui1
Siti MunifahAfiliasi tidak diketahui1
Mutia Femila SrikandhiAfiliasi tidak diketahui1
Agung WicaksonoAfiliasi tidak diketahui1
M AkmalAfiliasi tidak diketahui1
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Prabowo Yudo JayantoAfiliasi tidak diketahui1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Saripah SaripahAfiliasi tidak diketahui1
Ima Nur KayatiAfiliasi tidak diketahui1
Monita Bayu IslamiatunAfiliasi tidak diketahui1
Indira JanuartiAfiliasi tidak diketahui1
Siti Nurul FaizahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable</dc:title>
	<dc:creator>Oktavianto, Dimas Dwi</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-02-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/21008</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.21008</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 168-175</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/21008/12979</dc:relation>
</oai_dc:dc>