Memprediksi Kualitas Audit dan Integritas Auditor di Era Digitalisasi Melalui Kompetensi dan Integritas Auditor
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Abstract
Digitalisasi akuntansi dan audit akan merubah praktik profesional tradisional dalam industri audit dengan potensinya dalam peningkatan kontrol internal, namun juga membawa risiko seperti munculnya modus korupsi dan penipuan baru, serta pertanyaan tentang kualitas aplikasi keuangan dan laporan keuangan. Audit menjadi sorotan karena perubahannya yang diakibatkan oleh pergeseran teknologi, di mana orang yang kompeten dan independen harus tetap mampu mengumpulkan bukti dan melaporkan tingkat kesesuaian informasi dengan kriteria yang ditetapkan. Tujuan kajian ini adalah untuk menguji bagaimana digitalisasi akuntansi akan berdampak pada Kompetensi, Integritas, Independensi Auditor dan Kualitas Audit. Lebih jauh lagi, kami akan menguji apakah kompetensi dan independensi auditor mempi memediasi pengaruh digitalisasi akuntansi terhadap integritas auditor dan kualitas audit. Dengan menggunakan 92 sampel responden dari 97 auditor yang terdaftar di 14 kantor akuntan pajak di Surabaya, SEM-PLS framework diuji menggunakan SmartPLS. Hasilnya ditemukan bahwa digitalisasi akuntansi memberikan pengaruh yang signifikan pada kompetensi auditor dan kualitas audit, namun berpengaruh negatif pada independensi dan integritas auditor. Sementara kompetensi auditor dan independensi auditor mampu memediasi pengaruh digitalisasi akuntansi baik terhadap integritas auditor maupun kualitas audit secara signifikan.
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