Pengaruh Kompetensi Auditor dan Dukungan Remote Audit terhadap Kualitas Audit Melalui Tata Kelola Berbasis Digital dengan Teknologi Informasi sebagai Variabel Pemoderasi dalam Pemeriksaan Keuangan Negara

Abstract

This study examines the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable. The object of this research is the State Audit Board of the Republic of Indonesia, with research subjects being state financial auditors (AKN) I-VII at the head office and representatives of the State Audit Board. Respondents in this study amounted to 140 auditors. The analytical method used in this study is the Partial Least Square (PLS) approach, with the Structural Equation Modeling (SEM) equation model. The study results show that auditor competence and remote audit support positively and significantly affect audit quality. However, digital-based governance cannot mediate the effect of auditor competence on audit quality and remote audit support on audit quality. Furthermore, Information Technology cannot moderate the effect of auditor competence on audit quality, remote audit support on audit quality, and digital-based governance on audit quality. The effect of remote audit support is positive and significant on digital-based governance and audit quality.