THE INFLUENCE OF INFORMATION TECHNOLOGY AND COMPUTER-BASED AUDIT SYSTEMS ON AUDIT QUALITY
Keywords:
Information Technology; Computer-based Audit Systems; Audit Quality
Abstract
This study aims to analyze the strengths of Information Technology, Computer-Based Audit Systems, and Audit Quality at Mirawati Sensi Idris Public Accounting Firm and to examine the effect of Information Technology on Audit Quality, the effect of Computer-Based Audit Systems on Audit Quality, the effect of Information Technology on Computer-Based Audit Systems, and the indirect effect of Information Technology on Audit Quality through Computer-Based Audit Systems as a mediating variable. This study uses a quantitative approach with a correlational design. Data were collected through a 1–5 Likert scale questionnaire administered to 72 auditors selected using convenience sampling based on the availability and willingness of respondents. Data analysis was performed descriptively and inferentially using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through SmartPLS 4.0. The results showed that all variables were in the good category. Hypothesis testing proved that Information Technology and Computer-Based Audit Systems had a positive and significant effect on Audit Quality, Information Technology had a positive and significant effect on Computer-Based Audit Systems, and Computer-Based Audit Systems positively and significantly mediated the relationship between Information Technology and Audit Quality. These findings indicate that the integration and optimization of technology in digital audit systems play an important role in improving audit quality.
References
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Moch. Hari Purwidiantoro. (2024). Pengantar Teknologi Informasi (W. Hadi (ed.)). Widina Medua Utama.
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Alotaibi, E. M. (2023). Assessing the impact of audit software on audit quality : Auditors ’ perceptions. 17(1), 97–108. https://doi.org/10.33094/ijaefa.v17i1.1068
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach Sixteenth Edition. In Pearson Education Limited.
Ariyani, Z. (2019). Pengaruh Akuntabilitas dan Profesionalisme Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). Jurnal Sosial Budaya, 1(1), 43–56. http://repository.stei.ac.id/id/eprint/5668
Azis Alimin, N. (2025). Model Determinasi Kualitas Audit dari Perspektif Tekanan Anggaran Waktu, Akuntabilitas, dan Independensi Auditor (W. Andriani (ed.)). Penerbit NEM.
Budi. (2019, April). Audit Keuangan AISA, IAI: Ernst & Young Langgar UU Akuntan Publik. Indopremier.Com. https://www.indopremier.com/ipotnews/newsDetail.php?jdl=&news_id=103664&group_news=IPOTNEWS&news_date=&taging_subtype=&name=&search=&q=&halaman=
Candra Pratiwi, A. A., Ayu Suryandari, N. N., & Ari Susandya, A. P. G. B. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Provinsi Bali (Studi Empiris Pada KAP di Provinsi Bali). 2(1), 1–11.
Dermawan, A., Ferinia, R., & Karundeng, M. (2025). Pengaruh Pemanfaatan Teknologi Informasi Dan Pelayanan Fiskus Terhadap Tingkat Kepatuhan Wajib Pajak. Jurnal Lentera Bisnis, 14(1), 155–168. https://doi.org/10.34127/jrlab.v14i1.1307
Emily, L. C., Sujanto, K. A., & Angelus, M. (2025). Exploring the impact of CAATs adoption on audit quality: A TOE framework approach. Edelweiss Applied Science and Technology, 9(11), 320–333. https://doi.org/10.55214/2576-8484.v9i11.10872
Erfiansyah, E., & Rustandi, R. (2018). Analisis Manfaat Audit Ditinjau dari Perspektif Klien Audit. Jurnal Manajemen, Ekonomi, Akuntansi, 2(3). https://doi.org/10.31955/mea.vol2.iss3.pp68-83
Febrianto, N. I., & Kartikasari, L. (2024). Pengaruh Teknik Audit Berbantuan Komputer (TABK) terhadap Kualitas Audit dengan Prosedur Audit sebagai Variabel Moderasi. Jurnal Akuntansi Indonesia, 13(1), 54–66. http://dx.doi.org/10.34353/jai.13.1.54-66
Ghozali, I. (2014). Structural Equation Modeling Metode Alternatif dengan Partial Least Squares (PLS) (4th ed.). Badan Penerbit Universitas Dipenogoro.
Ghozali, I., & Karlina Aprilia, K. (2023). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 4 Untuk Penelitian Empiris (1st ed.). Yoga Pratama.
Gusman, R. V., & Challen, A. E. (2023). Pengaruh Audit Jarak Jauh, Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit. Jurnal Akuntansi Neraca, 1(3), 57–65. https://doi.org/10.59837/jan.v1i3.14
Hall, J. (2011). Information Technology Auditing and Assurance.
Hanayanti, E., & Setiawan, V. (2025). Pengaruh Teknik Audit Berbantuan Komputer, Computer Self-Efficacy, Dan Kompetensi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Bekasi). Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 2(3), 915–926. https://doi.org/10.70248/jakpt.v2i3.1944
Iqlimah, N., Kanivia, A., & Chandra, A. (2024). Dampak Teknologi Informasi Terhadap Proses dan Kualitas Audit. Jurnal Ekonomi, Bisnis, & Industri, 6(2). https://doi.org/https://doi.org/10.52061/ebi.v6i2.292
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.
Kanivia, A., Puspitarini, D. A., Dewi, D. K., Akbari, S., & Kurniawan, A. (2024). Implementasi Teknologi Informasi terhadap Kualitas Audit Internal. 170–178. https://doi.org/https://doi.org/https://doi.org/10.51920/jd.v14i2.409
Laudon, K., & Laudon, J. (2021). Management Information Systems: Managing the Digital Firm, Global Edition (17th ed.). Pearson Higher.
Lientz, B. P. (2011). Information Technology Project Management. In Information Technology Project Management. https://doi.org/10.1007/978-0-230-34500-3
Lonto, M., & Pandowo, A. (2023). Pengaruh Teknologi Informasi terhadap Efektivitas Audit Internal : Efek Mediasi Kualitas Audit. 4(2), 320–328. https://doi.org/10.53682/jaim.vi.7413
Louwers, T., Blay, A., Strawser, J., Thibodeau, J., & Bagley, P. (2021). Auditing & Assurance Services (8th Edition). Mcgraw Hill LLC.
Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 316. https://doi.org/https://doi.org/10.3390/su15097704
Marshall, R., & Jhon, S. P. (2011). Accounting information systems. In Information Technology and Innovation Trends in Organizations - ItAIS: The Italian Association for Information Systems.
Moch. Hari Purwidiantoro. (2024). Pengantar Teknologi Informasi (W. Hadi (ed.)). Widina Medua Utama.
Muhayoca, R., & Ariani, N. E. (2017). Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor. Independensi, Dan Pengalaman Kerja Terhadap Kualitas Audit (Studi Pada Auditor BPK RI Perwakilan Provinsi Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 31–40. https://doi.org/10.24815/JIMEKA.V2I4.5108
Nasrah, H., Muda, I., & Kesuma, S. A. (2023). Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review. International Journal of Social Service and Research, 3(3), 630–638. https://doi.org/10.46799/ijssr.v3i3.301
Nugrahanto, A., & Alhadi, I. (2021). Tax Audit Quality: an Empirical Analysis of the Use of Information Technology, Competence, Task Complexity and Time Pressure. Info Artha, 5(2), 75–92. https://doi.org/10.31092/jia.v5i2.1380
Panggabean, K. A., & Pangaribuan, H. (2022). Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit. Mbia, 21(1), 60–71. https://doi.org/10.33557/mbia.v21i1.1736
Pramudyastuti, O. L., Rani, U., Suryatimur, K. P., & Wahyuningtiyas, T. N. (2022). Persepsi Auditor Eksternal Terhadap Digitalisasi Audit Melalui Teknik Audit Berbantuan Komputer. Jurnal Maneksi, 11(2), 448–455. https://doi.org/10.31959/jm.v11i2.1211
Prasetyo, H. (2019). Hasil Investigasi Ungkap Banyak Kejanggalan di Laporan Keuangan Tiga Pilar (AISA). Kontan.Co.Id. https://insight.kontan.co.id/news/hasil-investigasi-ungkap-banyak-kejanggalan-di-laporan-keuangan-tiga-pilar-aisa
Pratam Adiputra, N. (2020). Dasar-Dasar Teknik Informatika. Deepublish.
Pratikno, M. T. (2022). Pengaruh Teknologi Informasi, Kinerja dan Kualitas. Jumlah Ekonomi Trisakti, 2(2), 461–474. https://doi.org/10.25105/jet.v2i2.14333
Purba, R., & Umar, H. (2021). Kualitas Audit & Deteksi Korupsi (1st ed.). CV. Merdeka Kreasi Group.
Puspitawati, L. (2021). Sistem Informasi Akuntansi. Rekayasa Sains Bandung.
Ridwan, R. A. (2025). PENGARUH REMOTE AUDIT DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT BPK SULAWESI BARAT. Jurnal Literasi Akuntansi, 5(4), 204–215. https://doi.org/10.55587/jla.v5i4.203
Rusman, A., Nadlifatin, R., & Subriadi, A. P. (2022). Analysis Factors Affect Information System Audit Using COBIT and ITIL Framework. Jurnal Dan Penelitian Teknik Informatika, 6(3), 799–810. https://doi.org/https://doi.org/10.33395/sinkron.v7i3.11476
Sari, Y. (2021). Apakah Skeptisme Profesional, Kompleksitas Tugas Dan Teknik Audit Berbantuan Komputer Berdampak Terhadap Kualitas Audit ? ULTIMA Accounting Journal, 13(2), 238–256. https://doi.org/https://doi.org/10.31937/akuntansi.v13i2.2221
Septari, A., Hizazi, A., & Wahyudi, I. (2025). Factors Influencing Usage OF Computer-Assisted Audit Techniques by External Auditor : A UTAUT Approach Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques ( CAATs ) oleh Auditor : Pendekatan UTAUT. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 10(02), 632–642. https://doi.org/10.22437/jaku.v10i02.47293
Setiatin, T. (2018). Dampak Teknologi Informasi Pada Proses Audit (Sebuah Studi Pustaka). Jurnal Ekonomak, 4(2), 58.
Sinurat, B. A., & Pangaribuan, H. (2022). Pengaruh Kompetensi, Etika, Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Aplikasi Akuntansi, 7(1), 26–38. https://doi.org/10.29303/jaa.v7i1.161
Solechan, A. (2021). Audit sistem informasi (J. Susatyono (ed.)). Yayasan Prima Agus Teknik.
Soroushyar, A. (2022). Auditor characteristics and the financial reporting quality : the moderating role of the client business strategy. 8(1). https://doi.org/10.1108/AJAR-01-2022-0020
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, DAN R&D.
Sukma Benga Ola, Rudi Ginting, & Wati Rosmawati. (2025). Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan. Akuntansi, 4(1), 23–33. https://doi.org/10.55606/akuntansi.v4i1.2909
Sulistyawati, A. I., Kusumo, W. K., Santoso, A., Himmawan, A., Nugroho, D., & Julius, H. (2025). Auditor Insights on Independence , Experience , Professional Care in Enhancing Audit Quality. International Journal of Science and Business, 9(3). https://doi.org/https://dx.doi.org/10.23887/ijssb.v9i3.94954 Auditor
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Published
2026-04-15
How to Cite
Sagala, O., Pintauli, R., & Pangaribuan, H. (2026). THE INFLUENCE OF INFORMATION TECHNOLOGY AND COMPUTER-BASED AUDIT SYSTEMS ON AUDIT QUALITY. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 2570-2593. https://doi.org/10.31955/mea.v10i1.7467
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Articles
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