Pengaruh Transformasi Digital Audit, Integritas Auditor, danSkeptisisme Profesional Auditor terhadap Kualitas Audit padaKantor Akuntan Publik (KAP) di Wilayah Jakarta Timur

Ade  Lutfianisa; Mahzumi Mahzumi; Lely  Indriaty; Diah  Rahayu

doi:10.37817/ikraith-ekonomika.v8i3.5329

Ade Lutfianisa Universitas Persada Indonesia Y.A.I
Mahzumi Mahzumi Universitas Persada Indonesia Y.A.I
Lely Indriaty Universitas Persada Indonesia Y.A.I
Diah Rahayu Universitas Persada Indonesia Y.A.I

DOI: https://doi.org/10.37817/ikraith-ekonomika.v8i3.5329

Abstrak

ABSTRAK
Artificial Intelligence (AI), Big Data, Cloud Computing, dan Internet of Things (IoT) telah mengubah cara audit dilakukan. Namun, kualitas audit tidak hanya ditentukan oleh teknologi, melainkan juga oleh etika profesi auditor. Penelitian bertujuan untuk perubahan digital audit, integritas auditor, dan skeptisisme profesional auditor terhadap kualitas audit di Kantor Akuntan Publik (KAP) Jakarta Timur. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada auditor dan analisis data melalui SEM-PLS menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa transformasi digital audit dan skeptisisme profesional meningkatkan kualitas audit, sedangkan integritas auditor tidak memiliki dampak yang signifikan. Penemuan ini memberikan kontribusi teoritis dalam memperkuat konsep kualitas audit melalui peran teknologi digital dan sikap profesional auditor. Secara praktis, penelitian ini dapat membantu Kantor Akuntan Publik mengoptimalkan pemanfaatan teknologi serta meningkatkan kemampuan auditor dalam menghadapi tantangan digitalisasi audit.

ABSTRACT
Artificial Intelligence (AI), Big Data, Cloud Computing, and the Internet of Things (IoT) have changed the way audits are conducted. However, the quality of an audit is not only determined by technology, but also by the professional ethics of auditors. This study aims to examine digital audit changes, auditor integrity, and professional skepticism of auditors on audit quality at Public Accounting Firms (PAFs) in East Jakarta. The research method used a quantitative approach by distributing questionnaires to auditors and analyzing the data through SEM-PLS using SmartPLS3.0. The results showed that digital audit transformation and professional skepticism improved audit quality, while auditor integrity had no significant impact. These findings contribute theoretically to strengthening the concept of audit quality through the role of digital technology and the professional attitude of auditors. Practically, this research can help Public Accounting Firms optimize the use of technology and improve the ability of auditors to face the challenges of audit digitalization.

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