The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing
The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2020-12-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9596 |
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| author | Yuli Tri Cahyono Devy Anggraeni Widya Putri Nashirotun Nissa Nurharjanti |
| author_facet | Yuli Tri Cahyono Devy Anggraeni Widya Putri Nashirotun Nissa Nurharjanti |
| author_sort | Yuli Tri Cahyono |
| collection | DOAJ |
| description | The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing |
| format | Article |
| id | doaj-art-e8d33ff1fa494f8081cf8b19caeaf23a |
| institution | Matheson Library |
| issn | 2541-6111 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-e8d33ff1fa494f8081cf8b19caeaf23a2025-07-10T01:00:35ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112020-12-0131332210.23917/reaksi.v5i3.135979659The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud AuditingYuli Tri Cahyono0Devy Anggraeni Widya Putri1Nashirotun Nissa Nurharjanti2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, IndonesiaThe maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditinghttps://journals2.ums.ac.id/index.php/reaksi/article/view/9596audit experienceapplication of e-auditaudit work environmentquality of audit findings in fraud auditing |
| spellingShingle | Yuli Tri Cahyono Devy Anggraeni Widya Putri Nashirotun Nissa Nurharjanti The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing Riset Akuntansi dan Keuangan Indonesia audit experience application of e-audit audit work environment quality of audit findings in fraud auditing |
| title | The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing |
| title_full | The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing |
| title_fullStr | The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing |
| title_full_unstemmed | The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing |
| title_short | The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing |
| title_sort | audit experience as a moderating the effect of e audit implementation and the audit s working environment on the quality of audit findings in the fraud auditing |
| topic | audit experience application of e-audit audit work environment quality of audit findings in fraud auditing |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9596 |
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