Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 7 No 2 (2023): Edisi Mei - Agustus 2023

AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS

Wijaya, I Nyoman Agus (Unknown)
Setiana, Sinta (Unknown)
Rusyana, Finna (Unknown)

Article Info

Publish Date
31 Aug 2023

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.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

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

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...