Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Research Horizon
Restianto, Yanuar
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 1 Documents
Search

 1 
The Influence of Independence, Experience, and Competence on Audit Quality Mediated by the Effectiveness of E-Audit Susanto, Hendra; Lusttilanang, Pius; Suwarno, Suwarno; Restianto, Yanuar
Research Horizon Vol. 3 No. 4 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.4.2023.145

Abstract

The widespread instances of violations of examination standards and the failure to uphold ethical values among auditors have raised public doubts about auditors. The quality of audits serves as a benchmark for assessing the financial management soundness of an entity under examination. On the other hand, e-audit is expected to help auditors improve audit quality. The purpose of this research is to comprehend and analyze the effectiveness of E-Audit on audit quality at the Audit Board of the Republic of Indonesia. The research was conducted using a quantitative approach, with 196 respondents selected through purposive sampling. Structural Equation Modeling (SEM) was employed as the data analysis technique. The results of this research indicate that independence, experience, and competence have a positive effect on the effectiveness of E-Audit and audit quality. Furthermore, the effectiveness of E-Audit can mediate the influences of independence, experience, and competence on audit quality.
Co-Authors Hendra Susanto Lusttilanang, Pius Suwarno Suwarno