UYUNI, ANZANI NARYATUL (2025) PENGARUH REMOTE AUDIT, KEY AUDIT MATTERS, DAN COMPUTER ASSISTED AUDIT TECHNIQUE TERHADAP AUDIT QUALITY (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of Remote Audit, Key Audit Matters, and Computer Assisted Audit Technique on Audit Quality. The independent variables used in this study are Remote Audit, Key Audit Matters, and Computer Assisted Audit Technique. Meanwhile, the dependent variable used in this study is Audit Quality. The type of data used is primary data obtained from activities to collect respondents' answers through questionnaires. The population in this study were auditors who worked in public accountants registered with the Indonesian Public Accountants Association in the Jakarta area. The sample was determined by the slovin method and obtained 100 samples. The measurement method uses the Measurement Model Test (Outer Model), and the Structural Model Test (Inner Model) using data processing tools, namely SmartPLS Version 4.0. The results of this study indicate that Remote Audit has a significant effect on Audit Quality, while Key Audit Matters and Computer Assisted Audit Technique have no significant effect on Audit Quality. Keywords: Remote Audit, Key Audit Matters, Computer Assisted Audit Techniques, Audit Quality. Penelitian ini bertujuan untuk menguji Pengaruh Remote Audit, Key Audit Matters, dan Computer Assisted Audit Technique terhadap Audit Quality. Variabel independen yang digunakan dalam penelitian ini adalah Remote Audit, Key Audit Matters, dan Computer Assisted Audit Technique. Sedangkan variabel dependen yang digunakan dalam penelitian ini yaitu Audit Quality. Jenis data yang digunakan adalah data primer yang diperoleh dari kegiatan pengumpulan jawaban responden melalui kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di akuntan publik yang terdaftar di Ikatan Akuntan Publik Indonesia wilayah Jakarta. Sampel ditentukan dengan metode slovin dan diperoleh 100 sampel. Metode pengukuran menggunakan Uji Model Pengukuran (Outer Model), dan Uji Model Struktural (Inner Model) dengan menggunakan alat bantu olah data yaitu SmartPLS Versi 4.0. Hasil penelitian ini menunjukkan bahwa Remote Audit berpengaruh signifikan terhadap Audit Quality, sedangkan Key Audit Matters dan Computer Assisted Audit Technique tidak berpengaruh signifikan terhadap Audit Quality. Kata Kunci: Remote Audit, Key Audit Matters, Computer Assisted Audit Technique, Audit Quality
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