JEA17: Jurnal Ekonomi Akuntansi
Vol 8 No 1 (2023): April

MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK

Fibriani, Rudiana (Unknown)
Q, Arief Nurdiannova (Unknown)
Hidayat, Ujang Syaiful (Unknown)

Article Info

Publish Date
26 May 2023

Abstract

In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JEA17: Jurnal Ekonomi Akuntansi
Website

Abbrev

JEA17

Publisher

Universitas 17 Agustus 1945 Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan ...