Pengaruh Penerapan Audit E-Commerce Terhadap Kinerja Auditor: Studi Empiris Pada Kantor Akuntan Publik Di Surabaya, Indonesia

Saleh, Muhammad Ismail and Girindratama, Muhammad Wisnu (2021) Pengaruh Penerapan Audit E-Commerce Terhadap Kinerja Auditor: Studi Empiris Pada Kantor Akuntan Publik Di Surabaya, Indonesia. Jurnal Akuntansi dan Teknologi Informasi (JATI), 14 (2). pp. 32-49. ISSN 1412-5994; e-ISSN 2614-8749

PDF 4669-Article Text-11935-1-10-20211005.pdf - Published Version Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (687kB) | Request a copy

Abstract

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

Item Type:	Article
Uncontrolled Keywords:	E-audit implementation; Auditor Performance; Public Accounting Firm; Surabaya
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	MUHAMMAD WISNU GIRINDRATAMA
Date Deposited:	26 Nov 2021 03:42
Last Modified:	26 Nov 2021 03:42
URI:	http://repository.ubaya.ac.id/id/eprint/40749

Actions (login required)

View Item