Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?
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...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
PT. Lontara Digitech Indonesia
2023-06-01
|
| Series: | Indonesian Journal of Taxation and Accounting |
| Subjects: | |
| Online Access: | https://journal.lontaradigitech.com/IJOTA/article/view/324 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849392117013544960 |
|---|---|
| author | Nabila Fildzah Syakirah Sabriady Nurul Arida Syuhada Andi Shahrani Awalya |
| author_facet | Nabila Fildzah Syakirah Sabriady Nurul Arida Syuhada Andi Shahrani Awalya |
| author_sort | Nabila Fildzah Syakirah Sabriady |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-b19e7b3c4f7144778ba9ac55a28a4e02 |
| institution | Kabale University |
| issn | 2988-4896 2988-6422 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | PT. Lontara Digitech Indonesia |
| record_format | Article |
| series | Indonesian Journal of Taxation and Accounting |
| spelling | doaj-art-b19e7b3c4f7144778ba9ac55a28a4e022025-08-20T03:40:50ZengPT. Lontara Digitech IndonesiaIndonesian Journal of Taxation and Accounting2988-48962988-64222023-06-019110210.61220/ijota.v1i2.2023c1325Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?Nabila Fildzah Syakirah Sabriady0Nurul Arida Syuhada1Andi Shahrani Awalya2UIN Alauddin MakassarUIN Alauddin MakassarUIN Alauddin MakassarThis 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.https://journal.lontaradigitech.com/IJOTA/article/view/324auditqualitysysteminformation |
| spellingShingle | Nabila Fildzah Syakirah Sabriady Nurul Arida Syuhada Andi Shahrani Awalya Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? Indonesian Journal of Taxation and Accounting audit quality system information |
| title | Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? |
| title_full | Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? |
| title_fullStr | Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? |
| title_full_unstemmed | Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? |
| title_short | Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? |
| title_sort | ada apa dengan kualitas audit dalam menggunakan teknologi informasi di indonesia |
| topic | audit quality system information |
| url | https://journal.lontaradigitech.com/IJOTA/article/view/324 |
| work_keys_str_mv | AT nabilafildzahsyakirahsabriady adaapadengankualitasauditdalammenggunakanteknologiinformasidiindonesia AT nurularidasyuhada adaapadengankualitasauditdalammenggunakanteknologiinformasidiindonesia AT andishahraniawalya adaapadengankualitasauditdalammenggunakanteknologiinformasidiindonesia |