PENGARUH BISNIS E-COMMERCE, KEAHLIAN AUDITOR EKSTERNAL DAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI TERHADAP AUDIT E-COMMERCE

NURPAJRIYAH, BEBY (2024) PENGARUH BISNIS E-COMMERCE, KEAHLIAN AUDITOR EKSTERNAL DAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI TERHADAP AUDIT E-COMMERCE. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objective of this study is to investigate the impact of e-commerce business, external auditor expertise, and technology-based accounting information systems on e-commerce audit services. The study employs e-commerce business, external auditor expertise, and technologybased accounting information systems as independent variables and e-commerce audit as the dependent variable. The study's respondents were auditors working at the Public Accounting Firm (KAP) in the West Jakarta area. The study was conducted with a sample of 116 auditors from 15 public accounting firms, using purposive sampling. The data was processed using multiple regression analysis. The study found that e-commerce business and external auditor expertise positively impact ecommerce audits, while technology-based accounting information systems have a negative impact. Key words : e-commerce business, external auditor expertise, technology-based accounting information system, e-commerce audit Penelitian ini bertujuan untuk menguji pengaruh bisnis e-commerce , keahlian auditor eksternal dan sistem informasi akuntansi berbasis teknologi terhadap jasa audit e-commerce. Variabel independen yang digunakan dalam penelitian ini adalah bisnis e-commerce, keahlian auditor eksternal dan sistem informasi akuntansi berbasis teknologi. Variabel dependen yang digunakan adalah audit e-commerce. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jakarta Barat. Jumlah auditor yang menjadi sampel penelitian ini adalah 116 auditor dari 15 kantor akuntan publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling. Sedangkan metode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa bisnis e-commerce dan keahlian auditor eksternal berpengaruh positif terhadap audit e-commerce dan dan sistem informasi akuntansi berbasis terknologi berpengaruh negatif terhadap audit e-commerce. Kata Kunci : bisnis e-commerce, keahlian auditor eksternal, sistem informasi akuntansi, audit e-commerce.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 100
NIM/NIDN Creators: 43217120144
Uncontrolled Keywords: bisnis e-commerce, keahlian auditor eksternal, sistem informasi akuntansi, audit e-commerce.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
600 Technology/Teknologi > 600. Technology/Teknologi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2024 03:35
Last Modified: 03 May 2024 03:35
URI: http://repository.mercubuana.ac.id/id/eprint/88421

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