Jurnal Pendidikan Akuntansi dan Keuangan
Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality

Madani, Lutfi (Unknown)
Sofia, Alfira (Unknown)
Widarsono, Agus (Unknown)



Article Info

Publish Date
20 Jul 2024

Abstract

The aim of this research is to find out the influence of Cyber Security Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality. The research method used is causal research, namely Multiple Regression Analysis. The findings from this research show that Cyber Security Disclosure has a positive effect on audit quality, tax risk has a positive effect on audit quality, auditor reputation has a positive effect on audit quality, and auditor experience has a negative effect on audit quality. It is hoped that these findings will provide useful information and can be applied in companies regarding the importance of disclosure of Cyber Security, Tax Risk, Reputation and Auditor Experience in determining audit quality. The novelty of this research is that it is the first research to link cyber security to audit quality.

Copyrights © 2024






Journal Info

Abbrev

JPAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The ...