CD Skripsi
.Pengaruh Pemeriksaan Lapangan Jarak Jauh Terhadap Kualitas Audit Yang Dimoderasi Oleh Teknologi Informasi Audit (Studi Empiris Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau)
ABSTRACT
This study aims to analyze: (1) the effect of remote field inspections on audit quality, and (2) the effect of remote field inspections on quality with audit information technology as a moderating variable. The population in this study were auditors who worked at the Indonesian Supreme Audit Agency Representative for Riau Province. In this study, a total of 75 samples were obtained using the Saturated Sample method. This study uses primary data obtained from questionnaires which are then distributed to BPK Riau Province Representative. The results showed that remote field inspections have a positive effect on audit quality and audit information technology can moderate the effect of remote field inspections on audit quality.
Keywords: Remote Field Examination, Audit Quality, Audit Information
Technology.
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