Melola Discovery

← Melola Discovery

Jurnal

The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology

Jurnal Dinamika Akuntansi · Vol. 16 No. 1 (2024)

DOI
10.15294/jda.v16i1.4031
ISSN
2502-6224, 2085-4277
Terbit
2024-05-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.

Kata kunci

Jaringan kolaborasi para penulis

9 penulis · 21 tautan kepenulisan bersama · 7 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Yogyakarta State University
  • Riau University
  • Universiti Teknologi MARA
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Sugeng Bayu WahyonoYogyakarta State University1
Sukirno SukirnoYogyakarta State University1
Failasuf FadliYogyakarta State University1
Chatarina A. BudiningsihYogyakarta State University1
Karthikeyan ParthasarathyAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology</dc:title>
	<dc:creator xml:lang="en">Zaferar , Arumega</dc:creator>
	<dc:creator xml:lang="en">Johari, Razana Juhaida</dc:creator>
	<dc:creator xml:lang="en">Zarefar, Atika</dc:creator>
	<dc:creator xml:lang="en">M. Rasuli</dc:creator>
	<dc:subject xml:lang="en">Auditor Quality, Remote Audit, Audit Quality, Information Technology, Indonesia.</dc:subject>
	<dc:description xml:lang="en">Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality.&amp;nbsp; In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province.&amp;nbsp; The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality.&amp;nbsp; Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality.&amp;nbsp; However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality.&amp;nbsp;
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology.&amp;nbsp; This study will provide a new perspective, especially on remote audits, which are still rarely discussed.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-05-08</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">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/4031</dc:identifier>
	<dc:identifier>10.15294/jda.v16i1.4031</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 1 (2024)</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/4031/314</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>