PENGARUH KOMPETENSI AUDITOR DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS AKUNTAN PUBLIK YANG BEKERJA DI KANTOR AKUNTAN PUBLIK YANG BERLOKASI DI JAKARTA TIMUR)

SIAGIAN, ANSWER RONALDO (2025) PENGARUH KOMPETENSI AUDITOR DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS AKUNTAN PUBLIK YANG BEKERJA DI KANTOR AKUNTAN PUBLIK YANG BERLOKASI DI JAKARTA TIMUR). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset berikut terdapat tujuan untuk menganalisa pengaruh kompetensi auditor dan teknologi informasi pada kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Kompetensi auditor melingkupi wawasan, keahlian, pengalaman, dan sikap profesional yang dibutuhkan dalam melangsungkan audit selaras dengan kriteria auditing yang berlaku. Sementara itu, pemanfaatan teknologi informasi mendukung peningkatan efektivitas dan efisiensi proses audit dari penggunaan software audit, sistem berbasis data, dan analisa berbantuan teknologi. Riset berikut mempergunakan metode kuantitatif dengan pendekatan survey, di mana data primer diperoleh dari penyebaran kuesioner kepada auditor yang bekerja di KAP wilayah Jakarta Timur. Sampel ditetapkan dengan metode purposive sampling, dan data yang terhimpun dianalisa mempergunakan analisa regresi linier berganda dengan support software SPSS. Variabel independen dalam riset berikut ialah kompetensi auditor (X₁) dan teknologi informasi (X₂), sementara variabel dependen ialah kualitas audit (Y). Hasil riset menampilkan bahwasanya kompetensi auditor berpengaruh positive dan signifikan pada kualitas audit, yang bermakna makin tinggi tingkat kompetensi auditor, makin baik kualitas hasil audit yang didapatkan. Demikian pula, teknologi informasi berpengaruh positive dan signifikan pada kualitas audit, yang menampilkan bahwasanya pemanfaatan teknologi audit modern mampu menumbuhkan ketepatan, kecepatan, dan keandalan proses audit. Secara simultan, kedua variabel tersebut memiliki pengaruh signifikan pada kualitas audit. Berdasarkan hasil riset berikut, disarankan agar Kantor Akuntan Publik terus menumbuhkan kompetensi profesional auditor dari pelatihan berkelanjutan dan mengoptimalkan penggunaan teknologi informasi dalam proses audit untuk menumbuhkan kualitas dan kepercayaan publik pada pelaporan keuangan yang di audit. Kata kunci: Kompetensi Auditor, Teknologi Informasi, Kualitas Audit. / This study aims to analyze the influence of auditor competence and information technology on audit quality at Public Accounting Firms (KAP) located in East Jakarta. Auditor competence includes knowledge, skills, experience, and professional attitudes required to conduct audits in accordance with applicable auditing standards. Meanwhile, the utilization of information technology supports the effectiveness and efficiency of the audit process through the use of audit software, data-based systems, and technology-assisted analytical tools. This research employs a quantitative method with a survey approach, in which primary data were obtained through questionnaires distributed to auditors working at Public Accounting Firms in East Jakarta. The sample was determined using the purposive sampling method, and the collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The independent variables in this study are auditor competence (X₁) and information technology (X₂), while the dependent variable is audit quality (Y). The results indicate that auditor competence has a positive and significant effect on audit quality, meaning that higher auditor competence leads to better audit results. Likewise, information technology has a positive and significant effect on audit quality, implying that the use of modern auditing technology enhances the accuracy, speed, and reliability of the audit process. Simultaneously, both variables have a significant influence on audit quality. Based on these findings, it is recommended that Public Accounting Firms continuously improve auditors’ professional competence through ongoing training and optimize the use of information technology in the auditing process to enhance audit quality and strengthen public trust in audited financial statements. Keywords: Auditor Competence, Information Technology, Audit Quality.

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