Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Putriku Hanna Puang
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
REMOTE AUDIT DAN INTEGRITAS AUDITOR SEBAGAI PENENTU KUALITAS AUDIT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Audit Eksternal di DKI Jakarta) Putriku Hanna Puang; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation has driven significant changes in audit practices, especially with the increasing use of remote audits. This study aims to analyze the effect of remote audit and auditor integrity on audit quality, with task complexity as a moderating variable. Data were obtained from 118 auditors at the DKI Jakarta Public Accounting Firm (KAP) through an online questionnaire. Tests were conducted using the moderated regression method (MRA) using SPSS. The results show that remote audit and auditor integrity have a positive effect on audit quality. However, task complexity proved to weaken the relationship between the two independent variables on audit quality. This research contributes to the development of digital audit strategies and the strengthening of auditors' professional ethics in the context of complex tasks.
Co-Authors Anis Chariri