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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Anisa Rahmawati
Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
Economics, Econometrics & Finance

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Analisis Penerapan Teknologi Digital & Persepsi Risiko Teknologi dalam Audit Dapat Mempengaruhi Pandangan Mahasiswa Terhadap Kualitas Audit Digital Alfina Rianti; Adis Brilianti; Anisa Rahmawati; Angelina Febrina; Dian Sastra; Heberyani Br. Tarigan; Ika Ayu Lestari; Irvina Rahimatullah Sofian; Jovita Eklesia Pardede; Meiyo Glori Tarigan; Melly N. Kusuma; Saskia Mariana Putri; Yesra Wani Purba; Yuafni Sepditami; Yuyun Tamila
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 24 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.1.2025.1-8

Abstract

This study aims to analyze the impact of digital technology implementation and technology risk perception on accounting students' views regarding the quality of digital audits. Using a quantitative approach, data were collected through surveys involving 80 accounting students from the University of Palangka Raya. The analysis revealed that digital technology implementation significantly enhances the quality of digital audits (B = 0.496; p < 0.05), while technology risk perception also positively influences audit quality, albeit to a lesser extent (B = 0.406; p < 0.05). The regression model yielded an R² value of 0.664, indicating that the two independent variables explain 66.4% of the variation in digital audit quality. This study underscores the importance of integrating digital technology into audits and managing risk perceptions through proper training to support audit effectiveness in the digital era.
Co-Authors Adis Brilianti Alfina Rianti Angelina Febrina Dian Sastra Heberyani Br. Tarigan Ika Ayu Lestari Irvina Rahimatullah Sofian Jovita Eklesia Pardede Meiyo Glori Tarigan Melly N. Kusuma Saskia Mariana Putri Yesra Wani Purba Yuafni Sepditami Yuyun Tamila