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Jurnal Ekonomi Dan Bisnis Digital CV.ITTC INDONESIA Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
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JEBD
Published by CV ITTC Indonesia
ISSN : -     EISSN : 30256429     DOI : doi.org/10.47233/jebd
Core Subject : Economy, Engineering,
Economics, Econometrics & Finance Engineering
Jurnal Ekonomi dan Bisnis Digital (JEBD) E-ISSN : 3025-6429 is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. JEBD provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 701 Documents
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The Effect of Audit Risk, Business Complexity, and Team Discussion on Audit Supervision Tampubolon, Ricky Bryan D.P.
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study examines the influence of audit risk, business complexity, and team discussion on audit supervision. The research is motivated by the increasing importance of effective audit supervision in maintaining audit quality, especially when auditors face high levels of risk and complex client environments. The objective of the study is to empirically test whether audit risk, business complexity, and team discussion significantly affect the effectiveness of audit supervision. This study employs a quantitative explanatory survey design, with external auditors working in Public Accounting Firms (KAP) in Jakarta as the research subjects. A total of 144 respondents were selected through purposive sampling. Data were collected using structured questionnaires measured on a five-point Likert scale, and analyzed using multiple linear regression with SPSS. The results reveal that audit risk has a positive and significant effect on audit supervision, indicating that higher audit risk requires more intensive supervision. Business complexity shows a negative and significant effect on audit supervision, suggesting that more complex client structures and operations pose greater challenges to supervisory effectiveness. Meanwhile, team discussion has a positive and significant effect, demonstrating that communication and collaboration among team members strengthen supervisory practices. The study concludes that managing audit risk, understanding client complexity, and optimizing team discussions are crucial in enhancing audit supervision. It is recommended that auditors allocate more resources when facing high audit risk, adopt adaptive supervisory approaches for complex clients, and encourage structured and inclusive team discussions to ensure consistent and high-quality audit outcomes.

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