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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Abdimasku : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Sosial dan Sains Riset Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance
Agus Triyani
Universitas Wahid Hasyim Semarang
Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences

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Analysis of the Effect of Information Technology Governance on Audit Risk with Audit Quality as A Moderating Fikri, Rizal Khurriyatul; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 11 No. 1 (2026): March 2026
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v11i1.15091

Abstract

The Industrial Revolution 4.0 has transformed corporate operations by increasing reliance on Information Technology, which brings new challenges related to data security and reliability. IT governance is crucial to ensure effective management and reduce audit risk. Audit quality plays a moderating role in the relationship between IT governance and audit risk. This study aims to analyze the effect of IT Governance projected by IT Performance, IT Committee and Supervision on Audit Risk calculated by Return on Asset, Quick Ratio and Leverage Ratio with Audit Quality as a moderating variable. This study was conducted on industrial sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Descriptive quantitative method was used with secondary data collection from annual reports and financial statements. The results showed that IT Performance and IT Committee have a significant negative effect on Audit Risk as measured by Return on Asset, Quick Ratio, and Leverage Ratio. On the other hand, Supervision has a significant positive effect on all Audit Risk measurement models. Audit Quality is shown to moderate the relationship between IT Governance and Audit Risk, where the interaction of Audit Quality with IT Performance and IT Committee shows a significant positive effect, while the interaction with Supervision shows a significant negative effect. These findings emphasize the importance of effective management of IT and strengthening audit quality to minimize audit risk and improve corporate financial performance.
Co-Authors Adelina Citradewi Alif, Atiqullah Muhammad Amanina, Filzah Nadiah Aprilia, Ivana Atieq Amjadallah Alfie Bastaman, Aam Ernawati Budi Astuti Fiki Durrotul Makwuna Fikri, Rizal Khurriyatul Ifada Retno Ekaningrum Jamilatulrohmah, Jamilatulrohmah Khanifah Khanifah Khanifah Khanifah Kiryanto Kiryanto Kusuma, Riko Anggi Melo, Tania Marie P Mochamad Purnomo Nor Hadi Nor Hadi Nur Fatchiyah Surya Ningrum Ratih Pratiwi Setyo Mahanani Siti Suryani Sri Retnoningsih Suhita Whini Setyahuni