Peranan teknologi informasi oleh auditor dalam penetapan tingkat materialitas
This study aims to analyze the effect of knowledge to detect errors, professionalism, experience, and code of ethics by utilizing information technology in determining the level of materiality. The sample in this study was determined by the incidental sampling method with a total sample of 82 audito...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Pamulang
2021-07-01
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| Series: | Keberlanjutan |
| Subjects: | |
| Online Access: | http://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/9748 |
| Summary: | This study aims to analyze the effect of knowledge to detect errors, professionalism, experience, and code of ethics by utilizing information technology in determining the level of materiality. The sample in this study was determined by the incidental sampling method with a total sample of 82 auditors located in various Public Accounting Firms in the South Jakarta City area. By using the analysis of the structural equation modeling Partial Least Square, this study found empirical evidence that Knowledge detects errors and experience affects the determination of the level of materiality. However, this study failed to prove the influence of professionalism and the auditor's code of ethics on the determination of materiality. On that basis, auditors need to utilize information technology in detecting errors, especially in determining the accuracy of transactions made. Professional auditors are also required to have expertise in using information technology in the 4.0 era and also maintain a code of ethics in its use
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan mendeteksi kekeliruan, profesionalisme, pengalaman, dan kode etik dengan memanfaatkan teknologi informasi dalam menetapkan tingkat materialitas. Sampel dalam penelitian ditentukan dengan metode incidencial sampling dengan total sampel sebanyak 82 auditor yang berada di berbagai Kantor Akuntan Publik wilayah Kota Jakarta Selatan. Dengan menggunakan analisis structural equation modelling Partial Least Square, penelitian ini menemukan bukti empiris bahwa Pengetahuan mendeteksi kesalahan dan pengalaman berpengaruh terhadap penetapan tingkat materialitas. Namun demikian, penelitian ini gagal membuktikan adanya pengaruh profesionalisme dan kode etik auditor terhadap penetapan materialitas. Atas dasar itu, penting bagi auditor untuk memanfaatkan teknologi informasi dalam mendeteksi kekeliruan, terutama dalam menentukan ketepatan transaksi yang dilakukan. Auditor yang profesional juga dituntut memiliki keahlian menggunakan teknologi informasi di era 4,0 dan juga tetap menjaga kode etik dalam penggunaanya |
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| ISSN: | 2528-5599 2614-3291 |