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Dewi, Putu Purnama
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Teknik Audit Berbantuan Komputer sebagai Pemoderasi Integritas dan Kompetensi Auditor terhadap Kualitas Audit Inspirawan, Putu Wahyu; Dewi, Putu Purnama
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10806

Abstract

This study aims to examine the effect of auditor integrity and auditor competence on audit quality, with Computer-Assisted Audit Techniques (CAATs) as a moderating variable. The study is grounded in attribution theory, which explains that auditor behavior is influenced by internal factors such as integrity and competence, as well as external factors such as the use of audit technology. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working at Public Accounting Firms (PAFs) in Bali Province. The sampling technique used was purposive sampling, and data analysis was conducted using Partial Least Square (PLS) with a moderated regression model. The results indicate that auditor integrity and auditor competence have a positive and significant effect on audit quality. Furthermore, CAATs have a significant effect on audit quality and are proven to moderate the relationship between auditor integrity and audit quality, as well as between auditor competence and audit quality. These findings suggest that the implementation of CAATs strengthens the role of auditor integrity and competence in producing high-quality audits. This study provides practical implications for Public Accounting Firms to enhance audit quality by strengthening auditor integrity, improving auditor competence, and optimizing the use of computer-assisted audit techniques.
Co-Authors Apriyati, Maria Yunita Ariwangsa, I Gusti Ngurah Oka Balakrishnan, Vishalache Cahyani, Kadek Nilam Endita, Ni Kadek Citra Gine Das Prena Gusi Putu Lestara Permana I Gusti Ayu Tirtayani Inspirawan, Putu Wahyu Kurniawan, Rony Kustina, Ketut Tanti Laksmi, Kadek Wulandari Mahadewi, Ni Ketut Ayu Maharani, Kunti Afrida Maharani, Ni Luh Eka Mahendra, Ngakan Putu Yoga Aditya Nata, Chandrashivanata07 Ni Putu Bayu Widhi Antari Oka Putri, Ni Putu Dian Pande Putra Aditya, I Kadek Parasari, Nyoman Sri Manik Pria, I Gusti Made Widyadarma Putra, I Komang Danu Putri, Aryani Cahaya Putri, Saskia Adya Sasmita, Ida Ayu Pradnya Septiani, Ni Kadek Ayu Putri Sidaryanti, Ni Nyoman Asri Sugiantari Putri, Ni Putu Pradnya Syosti Sara, Ni Komang Yasoda Utami, Ni Luh Febby Satya Weda, Putu Arya Krisna Yanti, Putu Dea Anggita