Auditor Competence, Remote Audit Support, Digital-Based Governance, Information Technology, Audit Quality: An Empirical Study in State Financial Audit
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study examines the effect of auditor competence and remote audit support on audit quality through digitalbased governance with information technology as a moderating variable. The object of this research is the State Audit Board of the Republic of Indonesia, with research subjects being state financial auditors (AKN) I-VII at the head office and representatives of the State Audit Board.The analytical method used in this study is the Partial Least Square (PLS) approach, with the Structural Equation Modeling (SEM) equation model.The sample size was determined using the Slovin formula, with level of confidence in this study is 95% (α = 5%), and population of 1,334 people, resulting in a required sample size of 140 respondents.The study results show that auditor competence and remote audit support positively and significantly affect audit quality.However, digital-based governance cannot mediate the effect of auditor competence on audit quality and remote audit support on audit quality.Furthermore, Information Technology needs to moderate the impact of auditor competence on audit quality, remote audit support on audit quality, and digital-based governance on audit quality.The effect of remote audit support is positive and significant on digital-based governance and audit quality.
Source: Quality - Access to Success
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4412411190