Work

Factors Affecting Audit Quality of Computer Based Accounting Information Systems

Year: 2020

Type: article

Abstract: The purpose of this study was to determine the effect of independence, competence, objectivity, and auditor integrity on audit quality on computer-based AIS. The object of research used was auditors in KAP Bekasi area, with a data collection period from March to April 2020. The data obtained were processed by multiple linear regression analysis using SPSS 26 software. The research results obtained were the auditor's competence and integrity influencing the audit quality of SIA-based computer, while auditor independence and objectivity do not affect the audit quality of computer-based SIA.

Source: Dinasti International Journal of Education Management And Social Science

DOI: 10.31933/dijemss.v1i3.179

Authors: Muhammad Reza Putra, Huda Aulia Rahman

Institution: National University of Malaysia

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3010177409

FWCI:

Cites: 38

Cited by: 3

Related to: 10