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p-Index From 2021 - 2026
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All Journal Journal of Business Management and Economic Development
Nur Aliah
Universitas Pembangunan Panca Budi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Effect of Information Technology Utilization and Audit Techniques on Audit Quality: Evidence from External Auditors Nur Aliah; Eni Duwita Sigalingging
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2424

Abstract

This study aims to analyze the impact of the use of information technology and audit techniques on audit quality among external auditors in Medan, Indonesia. This study employs a quantitative approach using primary data collected through a questionnaire distributed to auditors working at Public Accounting Firms in the city of Medan. The sampling technique used nonprobability sampling with a sample size of 40 auditors. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the utilization of information technology has a positive and significant effect on audit quality. This suggests that the use of technology enhances efficiency, accuracy, and the scope of audit testing. Audit techniques also have a positive and significant effect on audit quality, indicating that the application of appropriate and systematic audit procedures plays a crucial role in producing high-quality audits. This study provides an empirical contribution to enriching the auditing literature, particularly regarding the integration of information technology and audit techniques in improving audit quality. The practical implication of this study is the importance for auditors and Public Accounting Firms to enhance their competencies in utilizing technology and applying audit techniques that align with the evolving modern audit environment.
The Role of ESG Implementation in Mediating CEO Tenure and Education Level on Company Value Eni Duwita Sigalingging; Nur Aliah
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2428

Abstract

This study examines the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between CEO tenure and CEO education level on company value in companies listed on the IDX for the 2019–2024 period. This study uses a quantitative approach with an explanatory design and PLS-SEM analysis to test the direct and indirect effects. The results show that CEO tenure has a significant effect on company value, while CEO education level, the effect of CEO tenure on ESG, and the effect of ESG on company value are not statistically significant. Furthermore, ESG is not proven to mediate the relationship between CEO tenure and CEO education level on company value. These findings indicate that CEO leadership quality does not always automatically result in stable ESG practices and impact company value, so the ESG linkage mechanism needs further study. This study contributes to the literature by examining the relationship between CEO characteristics and firm value through the mediating mechanism of ESG in an emerging market, particularly Indonesia. The findings challenge conventional assumptions in upper echelons theory and stakeholder theory, revealing that CEO leadership quality does not automatically translate into consistent ESG practices, and that the mediating role of ESG is not supported.
Co-Authors Eni Duwita Sigalingging