Jelita Frisca Elina, . (2024) KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI. Jurnal Aplikasi Akuntansi, 9 (1). pp. 1-16. ISSN 2622-2434
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Abstract
The COVID-19 pandemic has driven significant transformations in audit practices, mainly by shifting towards remote auditing. The research identifies the influence of Task Complexity and Locus of control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample comprises 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS 4.0, with a significance level 0.05. The study's findings indicate that task complexity negatively affects the quality of the audit process. Internal locus of control has a positive effect on the quality of the audit process, while external locus of control has no impact on the quality of the audit process. TABK, as a moderating variable, can weaken the relationship between task complexity and audit process quality but cannot strengthen the relationship between internal locus of control and audit process quality. It also does not moderate the relationship between external locus of control and audit process quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.
| Item Type: | Article |
|---|---|
| Additional Information: | [No.Panggil: 2110112006] [Pembimbing: Dewi Darmastuti] [Penguji 1: Krisno Septyan] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Audit Process Quality, CAATs, Locus of control, Task Complexity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting T Technology > T Technology (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | JELITA FRISCA ELINA |
| Date Deposited: | 12 Feb 2025 14:49 |
| Last Modified: | 12 Feb 2025 14:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34192 |
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