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All Journal Akuntansi Bisnis & Manajemen (ABM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rusyana, Finna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3291

Abstract

This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Co-Authors Sinta Setiana Wijaya, I Nyoman Agus