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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society eCo-Fin Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR)
Wilamsari, Feni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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IT Capability, Audit Risk and the Role of Internal Control Wilamsari, Feni; Rahmadhany, Umi; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Co-Authors Adelia, Dila Ahmad Iskandar Rahmansyah Amani, Tatik Ana, Selvia Roos Andrianata, Mufid Cahyaningati, Retno Cahyono, Budi Dwi Dhany, Umi Rahma Elly, Moh. Iskak Ferdiansyah, Nanda Bagus Fithrianto, M Novan Hariyanto, Moh. Fendi Hudzafidah, Khusnik Koeshardjono, R Hery Maisyaroh, Maulida Putri Ngatimun Ngatimun Nisak, Choirun Paramita, Anwita Wijayanti Rahmadhany, Umi Salim, Muhammad Siti Masluha Suharsono, Judi Titik Musriati