Competitive Jurnal Akuntansi dan Keuangan
Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan

Capturing the Digital Age: The Impact of Risks of Technological Advancements in Auditing on Students' Views

Johanes, Kristallisya Alexandra (Unknown)
Surifran, Vicky Putra (Unknown)
Gunawan, Samuel Octavianus (Unknown)
Tjun Tjun, Lauw (Unknown)
Marpaung, Elyzabet Indrawati (Unknown)



Article Info

Publish Date
14 Aug 2024

Abstract

Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 respondents using purposive sampling. The data collection technique used is a questionnaire and will be processed using Stata software. The results of this research show that aspects of awareness and skills have a positive effect on knowledge, and vice versa.

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...