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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH Izzatul Jannah; Rindang Widuri
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.968 KB) | DOI: 10.31955/mea.v6i3.2494

Abstract

Auditor performance is a general topic that has been extensively researched worldwide. However, of course, some aspects are still minimally discussed in previous research. Therefore, this study applied a bibliometric analysis to find out the overall picture and aspects or matters that were still rarely discussed about auditor performance. The data source is obtained from Scopus with a publication time span of 2013-2022 and the keyword "Auditor Performance". The number of studies that became the data in this study was 506 studies. These data were analyzed using the VOS Viewer software. Based on the results of the bibliometric analysis, it is concluded that the variable or aspect that has been widely studied in the auditor's performance keyword is audit quality. Then, the aspect or variable that can be a novelty idea is big data. Further researchers can explore or discuss more deeply related to big data and its relationship to auditor performance.
ACCEPTANCE OF INFORMATION TECHNOLOGY IN INTERNAL AUDIT PROFESSIONALS: IMPACT OF TECHNOLOGY ON COMPANIES IN JABOTABEK Tashia, Vicario Krismon; Widuri, Rindang
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2812

Abstract

The purpose of this research is to identify organizational factors, social factors, individual factors, perceived utility, and perceived ease of use as mediating variables that influence attitudes toward use and have an effect on system use. The sample in this study is a company in Jabotabek. Sampling using convenience sampling. Data analysis using panel data regression. The findings indicated that attitudes toward use are influenced by system use and are mediated by perceived usefulness and perceived ease of use. The perceived usefulness and reported ease of use are not significantly influenced by organizational factors, social factors, or individual characteristics.