Indonesian Journal of Taxation and Accounting
Vol 1, No 1 (2023): June 2023

Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?

Nabila Fildzah Syakirah Sabriady (Universitas Islam Negeri Alauddin Makassar)
Nurul Arida Syuhada (Universitas Islam Negeri Alauddin Makassar)
Andi Shahrani Awalya (Universitas Islam Negeri Alauddin Makassar)



Article Info

Publish Date
11 Jun 2023

Abstract

This study explores the impact of information technology use on audit quality in Indonesia using the meta synthesis method. The results show that technology adoption, especially e-Audit System, has an important role in determining audit quality. The findings also highlight the importance of auditor competence in managing information technology and responding to changes in the business environment. Factors such as time pressure, objectivity, and auditor integrity also affect audit quality. This research provides a comprehensive view of the complex relationship between information technology and audit quality, making important contributions to the development of audit practices and adaptation to technology. The implications can assist audit practitioners, regulators, and stakeholders in improving the utilization of information technology for better audit quality in the future.

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Journal Info

Abbrev

IJOTA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards ...