The Effect of Independence and Remote Audit on Audit Quality During the Covid-19 Pandemic

Suhendri, Hendrik; Handayanto, Adrian Junaidar; Kelana, Tomas Aldi

doi:10.18860/mec-j.v6i3.16404

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…Minat berprofesi pada bidang perpajakan dijelaskan oleh Priskila dan Nugroho sebagai rasa suka pada bidang perpajakan sehingga menyebabkan seseorang memfokuskan perhatiannya terhadap profesi yang ada di bidang perpajakan [1]. Adapun contoh profesi di bidang perpajakan yang mahasiswa akuntansi dapat pilih antara lain konsultan pajak, pegawai pajak ataupun akuntan perusahaan yang meguasai bidang perpajakan [10].…”

Section: Pendahuluanunclassified

Pengaruh Persepsi Profesi Perpajakan, Pengetahuan Pajak, dan Penghargaan Finansial terhadap Minat Berkarir di bidang Perpajakan

Ghufron,

Herawansyah

2023

INFEB

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This research was conducted to examine the influence of perceptions of the tax profession, knowledge of taxation, and financial rewards on interest in a career in the field of taxation. The research adopts a quantitative approach, with data obtained through the distribution of questionnaires via Google Forms. The population for this study comprised accounting students at Bengkulu University, and the research sample was determined using purposive sampling. Throughout the research period, data was collected from 71 respondents. The gathered data were processed using the SPSS 24 application with the multiple linear regression method. The findings of this research indicate that perceptions of the tax profession positively influence interest in a career in the field of taxation. However, tax knowledge and financial rewards do not exhibit any influence on interest in a career in taxation.

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Section: Pendahuluanunclassified

Pengaruh Persepsi Profesi Perpajakan, Pengetahuan Pajak, dan Penghargaan Finansial terhadap Minat Berkarir di bidang Perpajakan

Ghufron,

Herawansyah

2023

INFEB

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The impact of remote auditing on audit quality: the moderating role of technology readiness

Alma’aitah,

Al-Hajaya,

Sawan

et al. 2024

MAJ

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Purpose This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology/approach Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling. Findings The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role. Practical implications The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness. Originality/value The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

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The Effect of Independence and Remote Audit on Audit Quality During the Covid-19 Pandemic

Cited by 2 publications

References 2 publications

Pengaruh Persepsi Profesi Perpajakan, Pengetahuan Pajak, dan Penghargaan Finansial terhadap Minat Berkarir di bidang Perpajakan

Pengaruh Persepsi Profesi Perpajakan, Pengetahuan Pajak, dan Penghargaan Finansial terhadap Minat Berkarir di bidang Perpajakan

The impact of remote auditing on audit quality: the moderating role of technology readiness

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