The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality

Main Article Content

Callista Tjia
Puji Astuti Rahayu

Abstract

Abstract
Purpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).Design/methodology/approach - 45 auditors were used as study samples. The audit quality dependent variable is the research variable, and the independent variable comprises digital transformation, audit risk, and professional skepticism. Findings - The study's findings revealed digital transformation and professional skepticism affect audit quality. Audit quality, nevertheless, is unaffected by audit risk. Meanwhile, digital transformation, audit risk, and professional skepticism simultaneously affect audit quality.      Research limitations/implications – Only includes a sample of 12 KAP in Indonesia. Most respondents work at KAP big 4. Respondents have not spread evenly.
Keywords: Audit Quality, Audit Risk, Digital Transformation, and Professional Skepticism 

Downloads

Download data is not yet available.

Article Details

How to Cite
Tjia, C. ., & Rahayu, P. A. (2024). The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality. Jurnal Akuntansi, 16(1), 122–133. Retrieved from http://114.7.153.31/index.php/jam/article/view/7855
Section
Articles