PENGARUH AUDIT COST, AUDIT HUMAN CAPITAL, AUDIT PROCEDURE, DAN WORKLOAD TERHADAP KUALITAS AUDIT DI MASA PANDEMI COVID-19 : PERAN TEKNOLOGI INFORMASI

Raihan Darmawan, . (2022) PENGARUH AUDIT COST, AUDIT HUMAN CAPITAL, AUDIT PROCEDURE, DAN WORKLOAD TERHADAP KUALITAS AUDIT DI MASA PANDEMI COVID-19 : PERAN TEKNOLOGI INFORMASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Audit quality is one of the most important things in decision making and giving an opinion on a report. Indonesian Supreme Audit Agency BPK RI is a state institution that has the authority to carry out audit procedures for institutions within the government. The Chairman of Auditoriat Keuangan Negara VI (AKN VI) BPK, Harry Azhar Azis, explained that in dealing with the Covid-19 pandemic, BPK RI as a government institution often simplifies several procedures, loosening control, and ignoring economic aspects, thus this will increase the risk in managing state finances. This study aims to determine the effect of audit cost, audit human capital, audit procedure, workload on audit quality and the effect of information technology in moderating the effect of audit cost, audit human capital, audit procedure, and workload on audit quality. This research was conducted at the BPK RI with a questionnaire instrument. This research data is processed using SEM-PLS. The results of this study indicate that audit human capital has a significant effect on audit quality. Meanwhile, audit cost, audit procedure, and workload have no effect on audit quality. Information technology also has no influence to moderate the relationship between audit cost, audit human capital, audit procedure, and workload on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112149] [Pembimbing: Khoirul Aswar] [Penguji 1: Mahendro Sumardjo] [Penguji 2: Ermawati]
Uncontrolled Keywords: Audit Quality, Audit Cost, Audit Human Capital, Audit Procedure, Workload.
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Raihan Darmawan
Date Deposited: 25 Jan 2023 01:37
Last Modified: 25 Jan 2023 01:37
URI: http://repository.upnvj.ac.id/id/eprint/22262

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