Pratama, Puspita Putri (2022) PENGARUH REMOTE AUDIT DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH DKI JAKARTA DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI DI ERA PANDEMI COVID 19. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh remote audit dan teknologi informasi terhadap kualitas audit dengan etika profesi sebagai variabel pemoderasi studi kasus pada Kantor Akuntan Publik wilayah DKI Jakarta. Pada penelitian ini menggunakan sample sebanyak 21 KAP dengan Teknik convinence sampling dan mendapatkan 136 sampel yang diobservasiaplikasi pengolahan data IBM SPSS versi 26 digunakan dalam penelitian ini. Berdasarkan penelitian dapat disimpulkan bahwa remote audit dan teknologi informasi berpengaruh terhadap kualitas audit. Etika profesi memperlemah remote audit terhadap kualitas audit. Sedangkan etika profesi memperkuat dan dapat memoderasi teknologi Informasi terhadap kualitas audit. This study aims to examine the effect of remote auditing and information technology on audit quality with professional ethics as a moderating variable for a case study at the DKI Jakarta Public Accounting Firm. In this study, a sample of 21 KAPs was used with the convenience sampling technique and obtained 136 samples which were observed by the IBM SPSS version 26 data processing application used in this study. Based on the research, it can be concluded that remote audit and information technology have an effect on audit quality. Professional ethics weaken remote audit to audit quality. Meanwhile, professional ethics strengthens and can moderate Information technology on audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Remote Audit, Teknologi Informasi, etika Profesi, Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | PUSPITA PUTRI PRATAMA | ||||||||
| Date Deposited: | 20 Jan 2023 09:05 | ||||||||
| Last Modified: | 20 Jan 2023 09:05 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9521 |
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