Pengaruh teknologi informasi industri 4.0 terhadap kualitas audit di kantor akuntan publik di surabaya dengan kompetensi auditor sebagai variabel intervening = The effect of industrial information technology 4.0 on audit quality in public accounting firms in surabaya with auditor competence as an intervening variable

Huwae, Edward Nicholas Lambert (2020) Pengaruh teknologi informasi industri 4.0 terhadap kualitas audit di kantor akuntan publik di surabaya dengan kompetensi auditor sebagai variabel intervening = The effect of industrial information technology 4.0 on audit quality in public accounting firms in surabaya with auditor competence as an intervening variable. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Industri 4.0 yang banyak dibicarakan saat ini memaksa masyarakat untuk mengikuti dan beradaptasi dengan perubahan yang ada apalagi dengan adanya COVID-19 yang membuat gempar dunia dan membuat masyarakat melakukan semua kegiatan dari rumah. Perusahaan audit mulai mengubah sistem yang mereka gunakan mengikuti zaman dengan menggunakan teknologi informasi, tetapi tidak semua kalangan memahami teknologi informasi dan membutuhkan kompetensi dari auditor, maka dari itu penelitian mengenai penggunaan teknologi informasi industri 4.0 terhadap kualitas audit melalui kompetensi auditor dilakukan. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara online kepada responden yang bekerja sebagai auditor di Kantor Akuntan Publik di Surabaya. Sampel yang digunakan sebanyak 96 responden. Data yang diperoleh diuji dengan menggunakan analisis validitas, reliabilitas, statistik deskriptif, uji asumsi klasik dan uji hipotesis. Dari hasil penelitian teknologi informasi industri 4.0 tidak berpengaruh terhadap kualitas audit, kompetensi auditor tidak berpengaruh terhadap kualitas audit, teknologi informasi industri 4.0 berpengaruh terhadap kompetensi auditor dan kompetensi auditor yang menjadi variabel intervening dalam penelitian ini tidak berhasil menjadi mediasi antara teknologi informasi industri 4.0 terhadap kualitas audit / Currently, many people are talking about industry 4.0, which forces people to follow and adapt to change and the presence of COVID-19 makes people do all activities from home. Audit companies change their systems into information technology following the times, but not all circles understand information technology and require the competence of auditors, so it is necessary to conduct research on the use of industrial information technology 4.0 on audit quality through auditor competence. The data was collected by distributing questionnaires online to respondents who work as auditors at the Public Accounting Firm in Surabaya. The sample used was 96 respondents. The data obtained were tested using analysis of validity, reliability, descriptive statistics, classical assumption tests and hypothesis testing. From the results of the study, industrial information technology 4.0 has no effect on audit quality, auditor competence has no effect on audit quality, industrial information technology 4.0 affects auditor competence and auditor competence which is the intervening variable in this study does not succeed in mediating between industrial information technology 4.0 and audit quality

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