Open AccessFACTORS AFFECTING AUDIT QUALITY OF COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS
Author(s) -
Muhammad Reza Putra,
Andri Yandi,
Amalina Maharani
Publication year - 2020
Publication title -
dinasti international journal of education management and social science
Language(s) - English
Resource type - Journals
eISSN - 2686-6358
pISSN - 2686-6331
DOI - 10.31933/dijemss.v1i3.179
Subject(s) - audit , accounting , objectivity (philosophy) , quality audit , competence (human resources) , auditor independence , data collection , computer science , business , internal audit , joint audit , psychology , statistics , mathematics , social psychology , philosophy , epistemology
The purpose of this study was to determine the effect of independence, competence, objectivity, and auditor integrity on audit quality on computer-based AIS. The object of research used was auditors in KAP Bekasi area, with a data collection period from March to April 2020. The data obtained were processed by multiple linear regression analysis using SPSS 26 software. The research results obtained were the auditor's competence and integrity influencing the audit quality of SIA-based computer, while auditor independence and objectivity do not affect the audit quality of computer-based SIA.