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Dian Indudewi
Universitas Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Quantitative Economics and Management Studies

 1 
The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance Dian Indudewi; Yosi Feronika
Quantitative Economics and Management Studies Vol. 4 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.554 KB) | DOI: 10.35877/454RI.qems1358

Abstract

Large-Scale Social Restrictions (PSBB) in Indonesia have changed how all professions work, including auditors. PSBB situation has led to auditors needing to identify relevant changes to auditors' ability to obtain sufficient and appropriate audit evidence during the pandemic. Information technology is beneficial for auditors during the completion of audit work. This research aims to determine the influence of information technology in mediating professionalism and competence on auditor performance during the Covid-19 pandemic at the Public Accounting Firm in Semarang City. This study used primary data from questionnaires. One hundred and nineteen questionnaires were distributed to seventeen public accounting firms in Semarang, and ninety-one questionnaires can be processed. This study used SEM PLS 3.0 for calculating and analyzing data. The validity and reliability test results show that the indicator is worth using. The results showed that information technology and professionalism significantly affected auditor performance during the Covid-19 pandemic, while competence did not affect auditor performance during the Covid-19 pandemic. Information technology mediates in a complementary manner the influence of professionalism on the performance of auditors. Information technology fully mediates the influence of competence on auditor performance.
Co-Authors Abu Mansur, Abu Alfa Vivianita Alfa Vivianita Alfa Vivianita Amerti Irvin Widowati Anantya Roestanto Antonius Dwijo Putranto Bambang Sudarmanto Febrina Nafasati Febrina Nafasati P Febrina Nafasati P Febrina Nafasati Prihantini Indarto Indarto Nafasati, Febrina P, Febrina Nafasati Prihantini, Febrina Nafasati Siqhny, Zulhaq Dahri Sri Budi Wahjuningsih, Sri Budi Sugimin Vivianita, Alfa Widyana Cici Rachmawati Yosi Feronika Zulhaq Dahri Siqhny