Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia

被引：0
|
作者：
Meiryani [1 ]
Sujanto, Monika [1 ]
Lindawati, A. S. L. [1 ]
Zulkarnain, Arif [2 ]
Liawatimena, Suryadiputra [3 ]
机构：
[1] Bina Nusantara Univ, Fac Econ & Commun, Accounting Dept, Jakarta 11480, Indonesia
[2] Bina Nusantara Univ, Hotel Management Dept, Fac Econ & Commun, Jakarta 11480, Indonesia
[3] Bina Nusantara Univ, BINUS Grad Program Master Comp Sci, Comp Sci Dept, Jakarta 11480, Indonesia
来源：
INTERNATIONAL JOURNAL OF ADVANCED COMPUTER SCIENCE AND APPLICATIONS | 2021年 / 12卷 / 08期
关键词：
Blockchain; CAATs; audit quality; auditor's perception; technology transformation;
D O I：
暂无
中图分类号：
TP301 [理论、方法];
学科分类号：
081202 ;
摘要：
The purpose of this study is to analyze the auditor's perception of the implementation of technology transformation such as: blockchain and CAATs that can affect audit quality at the Big Four Public Accounting Firm in Jakarta. This study uses quantitative research methods using a combination of primary and secondary data. The data collection techniques used in this study was questionnaires. The sample was taken using purposive sampling method, which resulted in 60 respondents. Data analysis was carried out with SmartPLS 3.0 and IBM SPSS 26 software which resulted in the conclusion that the auditor's perception of the implementation of blockchain had a significant positive effect on audit quality, while the auditor's perception of the implementation of CAATs had no significant positive effect on audit quality.
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收藏
页码：526 / 533
页数：8
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    Meiryani
    Sujanto, Monika
    Lindawati, A.S.L.
    Zulkarnain, Arif
    Liawatimena, Suryadiputra
    [J]. International Journal of Advanced Computer Science and Applications, 2021, 12 (08): : 526 - 533
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