文章基本信息

标题：Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia
本地全文：下载
作者：Meiryani ; Monika Sujanto ; ASL Lindawati 等
期刊名称：International Journal of Advanced Computer Science and Applications(IJACSA)
印刷版ISSN：2158-107X
电子版ISSN：2156-5570
出版年度：2021
卷号：12
期号：8
DOI：10.14569/IJACSA.2021.0120861
语种：English
出版社：Science and Information Society (SAI)
摘要：The purpose of this study is to analyze the auditor’s perception of the implementation of technology transformation such as: blockchain and CAATs that can affect audit quality at the Big Four Public Accounting Firm in Jakarta. This study uses quantitative research methods using a combination of primary and secondary data. The data collection techniques used in this study was questionnaires. The sample was taken using purposive sampling method, which resulted in 60 respondents. Data analysis was carried out with SmartPLS 3.0 and IBM SPSS 26 software which resulted in the conclusion that the auditor’s perception of the implementation of blockchain had a significant positive effect on audit quality, while the auditor’s perception of the implementation of CAATs had no significant positive effect on audit quality.
关键词：Blockchain; CAATs; audit quality; auditor’s perception; technology transformation