CD Skripsi
"AKSELERASI DIGITAL DALAM AUDIT: PEMBERLAKUAN REMOTE AUDIT SEBAGAI PARADIGMA BERKELANJUTAN PASCA COVID-19 (Studi Empiris Pada Kantor Akuntan Publik Yang Berafiliasi Dengan KAP Asing)"
ABSTRACT
This research aims to examine the influence of the level of digital technology adoption, virtual communication capabilities and auditor training on the sustainability of remote audits. The population in this research is Junior Auditors, Partners, Managers, Supervisors and Seniors who are in Public Accounting Firms affiliated with Foreign Public Accounting Firms. The sampling technique in this research used purposive sampling technique and a sample of 230 samples was obtained. There were 237 questionnaires that were analyzed and the data analysis used was WarpPLS 8.0. The results of this research indicate that the level of digital technology adoption, virtual communication skills and auditor training have a positive effect on the desire for remote audits.
Keywords: Digital Technology Adoption Level, Virtual Communication Skills, Auditor Training on Technology, Sustainability of Remote Audit.
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