The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality

Neni Maryani (Department of Accounting, Faculty of Economics and Business, Jenderal Achmad Yani University, Bandung, Indonesia)
Rendi Kusuma Natita (Department of Accounting, Faculty of Economics and Business, Jenderal Achmad Yani University, Bandung, Indonesia)
Ali Rahman Reza Zaputra (Department of Accounting, Faculty of Economics and Business, Jenderal Achmad Yani University, Bandung, Indonesia)

International Journal of Quantitative Research and Modeling
Vol. 4 No. 4 (2023): International Journal of Quantitative Research and Modeling

The Ministry of Finance as one of the regulators in Indonesia has also issued regulation Number 186 /PMK.01/2021 concerning the Development and Supervision of Public Accountants which is effective on March 15 2022 (Janah et al., 2022). This regulation did not appear without reason. Several cases related to audited financial statements have occurred in recent years. Some of the financial reports that are cases include the financial reports of PT. Garuda Indonesia Tbk which was audited by the Public Accounting Firm Tanubrata Sutanto Fahmi Bambang and Partners which is also an international affiliated Public Accounting Firm, namely BDO International, where the financial reports of PT (Setiono et al., 2020).