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All Journal Research Report - Social Science Media Riset Akuntansi International Research Journal of Business Studies (E-Journal) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies Jurnal Akuntansi
Puji Astuti Rahayu
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality Tjia, Callista; Rahayu, Puji Astuti
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

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Abstract

Abstract Purpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).Design/methodology/approach - 45 auditors were used as study samples. The audit quality dependent variable is the research variable, and the independent variable comprises digital transformation, audit risk, and professional skepticism. Findings - The study's findings revealed digital transformation and professional skepticism affect audit quality. Audit quality, nevertheless, is unaffected by audit risk. Meanwhile, digital transformation, audit risk, and professional skepticism simultaneously affect audit quality.      Research limitations/implications – Only includes a sample of 12 KAP in Indonesia. Most respondents work at KAP big 4. Respondents have not spread evenly. Keywords: Audit Quality, Audit Risk, Digital Transformation, and Professional Skepticism 
Co-Authors Amelia Limijaya Amelia Setiawan Atty Yuniawati Callista Tjia Damajanti Tanumihardja Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Elsje Kosasih Elvy Manurung Esthe Evan Yundra Fadhilah Eka Wardhana Felisia . Grace Natalia Sutanto Janice Finisa Kurnia, Tanto Lusanjaya, Gery Maratno, Sylvia Fettry Elvira Monica Paramita Putri Dewanti Monica Paramita Ratna Monica Paramita Ratna Putri Sandra Faninda Sri Mulyani Sylvia Fettry Sylvia Fettry Sylvia Fettry E.M Sylvia Fettry Elvira Sylvia Fettry Elvira M Sylvia Fettry Elvira Maratno Tjia, Callista Verawati Suryaputra