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Journal : Review of Accounting and Taxation

The Effect Of Information Technology Utilization, Audit Quality, nd Monitoring On The Quality Of Financial Statements Rusli, Andika; Mutmainna, Mutmainna; Sari, Nispa
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.184

Abstract

Abstract Purpose - TThis study aims to analyze the influence of information technology utilization, audit quality, and supervision on the quality of financial statements at the Palopo City Inspectorate Office. Design/methodology/approach - he research method used is quantitative with multiple linear regression techniques. The research sample is 40 auditors at the Palopo City Inspectorate Office in 2022. Finding - The results of the study show that the use of information technology and audit quality do not have a positive and significant effect on the quality of financial statements, in contrast to the quality of audit and supervision which produces a significant influence. Meanwhile, supervision does not have a significant effect on the quality of financial statements. The use of information technology can increase the efficiency and effectiveness of the audit process, thereby improving the quality of audits. Originality - Good audit quality can increase confidence in audit findings, thereby improving the quality of financial statements. This study recommends that the Palopo City Inspectorate Office increase the use of information technology and audit quality to improve the quality of financial reports.
Co-Authors Abdul Latief Toleng, Abdul Latief Abdul Rahman Achmad Abubakar Adzima, Ahmad Fauzan Alwi, Besse Marjani Andi Naharuddin Andika Rusli, Andika Angraini, Shinta Dewi Annisa, Istiqama Maulidina Ansa, Siti Anshar Akil , Muhammad Aras, Suhardi Ardani, Nova Tries Ardilla, Andi Asa, Fransiska Falentina Asfar Asfar, A.M.Irfan Taufan Asfar, Andi Muhamad Iqbal Akbar Asmita Ahmad Bahriah, Bahriah Balqis Nur Aisyah Bayu Setiaji Chairuddin, Zulkarnain Dewi Sartika Djamaluddin, Magfirah dp, Terza Travelancya Eki Ikasari, Eki Ikasari Fajri, Syarif Al Farida Agus Setiawati Farida, Sitti Firdaus, Jannatul Gani, Adiet Nurholis Al Hadrah Hadrah, Hadrah Hala, Dian Magfirah Hamka Ilyas Hamzah, Hardi Handayani, Reski Hartinah Haruna, Harsani Hasan, Saiful Hasbi Helmi Helmi Herry Sonjaya Idris Idris Idul, Idul Ikasari Ilham Rahim Ilham Rivaldi, Andi Indriyani, Syndi Ismawati Ismawati Jafar, Lili Septiani Jayadi, Muh Juita, Nirmala Jusmawati Jusmawati, Jusmawati Karateng, Muzakir Dg. Laban, Sartika Labaran, Asliah Z Lanteng Bustami, Lanteng Lestari, Kristin M, Musdar Madjidi, Maksum Mardiana Mardiana Muh. Ansar, Muh. Muhamad Iqbal Akbar, Andi Muhammad Irfan Taufan Asfar, Andi Musdar, Musdar Mutahharah Hasyim, Mutahharah Muthiah, Maryam Izzul Nur Aisyah Humairah Nur Ihwan, Nur Nurannisa Nurannisa, Andi Nurhikmayani, Risky Nurlina Nurlina Nurmadhani Fitri Suyuthi Nurnawati, Andi Ayu Nursakiah, Nursakiah Para’pean, Yulius Tina’ Pasia, Windi Eprianti M Perawati Bte Abustang Poleuleng, Andi Besse Putra, Yandika Qomariyah, Wiwin Indah Rahmawati, Rahmawati Rasbawati, Rasbawati Rasmiati Rasmiati, Rasmiati Restika, Indah Riska Riska S, Sulfadli Sadarang, Rimawati Aulia Insani Samara, Novita Sari Sari, Nispa Sarnia, Wawaa Sembiring, Rinawati Servianti, Servianti Setiadi, Ahmad Tirta Sibay, Sahraen Sri Gustina St. Marwiyah, St. Suarnianti, Suarnianti Sudirman Baco, Sudirman Suleha, Siti Suriani, Ely Susi Indriani Sutrisno, Sutrisno Syamsuriwal, Syamsuriwal Syawalludin, Syawalludin Tasruddin , Ramsiah Tien Kumalasari Tri Ramadhani Trisno Setiawan, Trisno Trisnowali MS, Andi Usman Usman Wildan, Arifatul Yunarti Yunarti Yusbasari, Yuki Zahra M, Fatimah