Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Ali Djamhuri
Accounting, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENGGUNAAN SOFTWARE AUDIT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR Astried Debora Manurung; Ali Djamhuri
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3134

Abstract

This study aims to investigate the effect of audit software usage and role ambiguity on auditor performance at RSM Indonesia Public Accounting Firm. Audit software is considered a technological innovation that can accelerate and improve the efficiency of the audit process, while role ambiguity is identified as a psychological factor that can affect the implementation of auditor duties. This study uses an empirical study approach by applying a survey method to auditors working at RSM Indonesia Public Accounting Firm. Data were collected through questionnaires to measure the use of audit software, the level of auditor role ambiguity, and auditor performance. Data analysis was performed using regression techniques to identify relationships between variables. The results showed that the use of audit software has a positive effect on auditor performance and the ambiguity of the auditor's role has a negative effect on auditor performance. The results of this study are expected to provide valuable insights into how the use of audit software and role ambiguity affect auditor performance at RSM Indonesia Public Accounting Firm.
Co-Authors Astried Debora Manurung