The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality
DOI:
https://doi.org/10.59086/ijest.v2i4.347Keywords:
Information Technology, Compliance Pressure, Auditor Experience, Audit QualityAbstract
This study aims to determine the influence of information technology, compliance pressure, and auditor experience on audit quality at the Palopo City Institution. The source of the data used is primary data because it is obtained directly from the object to be studied by distributing questionnaires. Sampling using census sampling technique, because all members of the population are used as research samples, namely all auditors in the Palopo City Inspectorate. The approach used is a quantitative approach. Data analysis techniques using the help of SPSS (Statistical Package for Social Sciences) and data analysis methods using Multiple Linear Regression Analysis tests. The results of this study show that information technology and auditor experience have a positive and significant effect on audit quality, while compliance pressure has a negative insignificant effect on audit quality.
References
Abdillah, T. R., Setyadi, E. J., Santoso, S. B., &; Mudjiyanti, R. (2020). The Effect of Time Budget Pressure, Compliance Pressure, and Auditor Experience on Audit Judgment (Study at the Public Accounting Firm of Yogyakarta Special Region Province). Ratio : Indonesian Contemporary Accounting Review, 1(1), 22–36. https://doi.org/10.30595/ratio.v1i1.7972
Alda, F., &; Nasution, J. (2022). The influence of ASN competence, ASN discipline, and Information Technology on the Quality of Medan City Local Government Financial Statements (Case Study at BPKAD Medan City). Tambusai Journal of Education, 6(1), 3788–3793. https://www.jptam.org/index.php/jptam/article/view/3455
Ana, L. W., Astuti, D. S. P., & Kristianto, D. (2020). The Effect of Audit Fees, Audit Experience, and Professional Skepticism on Audit Quality with Independence as a Moderation Variable (Survey on Public Accounting in Central Java and DIY). Journal of Accounting and Information Technology Systems, 16, 249–260.
Dewi, N. K. A. K., Endiana, I. D. M., &; Pramesti, I. G. A. A. (2023). The Influence of Auditor Ethics, Professionalism, Independence, Audit Tenure, Pressure of Adherence to Audit Quality in Public Accounting in Bali Province. 5(2), 233–245.
Dianatasari, I. G. A. A. D., Endiana, I. D. M., & Kumalasari, P. D. (2022). The influence of accountability, personal characteristics of auditors, auditor experience, and professional skepticism on audit quality at public accounting firms in Bali. Journal of Accounting Student Research Papers, 2(1), 2396–2406.
Evia, Z., Santoso, R. E. Wi., &; Nurcahyono, N. (2022). Work Experience, Independence, Integrity, Competence and Its Impact on Audit Quality. Journal of Accounting and Governance, 2(2), 141. https://doi.org/10.24853/jago.2.2.141-149
Fauziah, K. A., &; Yanthi, M. D. (2021). THE EFFECT OF AUDIT FEES, INDEPENDENCE, AUDITOR EXPERIENCE AND AUDITOR COMPETENCE ON AUDIT QUALITY (CASE STUDY OF KAP IN EAST JAVA). Accounting and Economics, 6(2), 61–70. https://doi.org/10.29407/jae.v6i2.15992
Hidayati, N. (2019). Violations Found in Garuda Financial Statement Audit, AP Kasner Sirumapea License Frozen. Ministry of Finance. https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda,-izin-ap-kasner-sirumapea-dibekukan
Imran, H., Habbe, A. H., & Ferdiansah, M. I. (2015). The role of information technology as moderating variable and internal control effectiveness as intervening variable in the relationship between human resource competency and internal auditor service quality on quality of report. Conference: Asia-Pacific Management Accounting Association (APMAA), January 2016, 1–50.
Junaid, A., Haeruddin, S. H., &; Nur, W. S. (2021). The Influence of Competence, Independence, and Information Technology on Audit Quality during the Covid-19 Pandemic. YUME : Journal of Management. Indonesian Muslim University, 4(3), 536-550 ISSN : 2614-851X (Online). https://doi.org/10.37531/yume.vxix.346
Lastri, S., Yunina, F., &; Utama, M. S. P. (2022). The influence of professional skepticism and audit expertise on the quality of audit results (study at the Aceh Inspectorate). Accounting and Information Technology, 15(2), 137–150. https://doi.org/10.24123/jati.v15i2.4915
Manise, E. Z. M., Merawati, L. K., &; Munidewi, I. A. B. (2019). The effect of auditor ethics, auditor experience, audit fees, auditor motivation and time budget pressure on audit quality. Competitive Journal of Accounting and Finance, 3(2), 1463–1469.
Mulyani, S. D., &; Munthe, J. O. (2019). The influence of professional skepticism, work experience, audit fees and independence on audit quality in public accounting in DKI Jakarta. Trisakti Journal of Accounting, 5(2), 151–170. https://doi.org/10.25105/jat.v5i2.5229
Murfadila, & Ramdani, M. R. (2019). The influence of information technology, audit techniques, time budget pressure on the quality of audit results. Akmen Scientific Journal, 16(1), 133–144. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/627
Pratikno, M. T., &; Mayangsari, S. (2022). The effect of information technology, performance, and audit quality on audit report lag. Trisakti Economic Journal, 2(2), 461–474. https://doi.org/10.25105/jet.v2i2.14333
Pratiwi, I. D. A. D., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2019). The Role of Independence, Time Pressure, Task Complexity, and Auditor Experience on Audit Quality. Journal of Business and Accounting, 15(2), 136–146.
Puspawardani, I., &; Pesudo, D. A. A. (2022). Pressure of Obedience, Knowledge, Auditor Experience, and Audit Judgment. Journal of Accounting Theory & Applied Research (PETA), 7(1), 1–25. https://doi.org/10.51289/peta.v7i1.506
Princess, D. A. (2020). The Effect of Auditor Experience and Time Budget Pressure on Audit Quality with Auditor Ethics as a Moderation Variable. Master of Accounting Trisakti, 7(1), 85–100.
Safitri, I. N., Son, I. G. C., & Ratih, M. I. A. (2022). The effect of time pressure, auditor experience, auditor expertise, compliance pressure and task complexity on audit judgment at a public accounting firm registered in Bali. Journal of Charisma, 4(2), 327–338.
Sasmita, R. D., &; Widaryanti. (2022). The Effect of Client Pressure and Audit Tenure on Audit Quality with Auditor Ethics as a Moderating Variable. EMBA Focus, 1(3), 308–318.
Shodiq, N., Suryono, B., &; Ardini, L. (2022). The influence of knowledge sharing, experience and pressure of obedience on audit judgment. Nabelo Account Journal: Journal of Neutral, Accountable, Objective Accounting, 5(1), 814–827.
Tjahjono, M. E. S., &; Adawiyah, D. R. (2019). The Effect of Auditor Competence, Auditor Experience and Auditor Motivation on Audit Quality (Empirical Study on Auditors at the Banten Provincial Inspectorate). Journal of Integrated Accounting Research, 12(2), 253. https://doi.org/10.35448/jrat.v12i2.6165
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Andi Batari Annisa Maknun, Haliah, Nirwana
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
