THE EFFECT OF INFORMATION TECHNOLOGY AUDIT ON THE AUDIT QUALITY IN DETECTING FRAUD USING THE COMPETENCE OF THE AUDITOR AS A MODERATION VARIABLE
Santy Setiawan; Barnabas Tridig; Yuliana Gunawan; Deta Sekar Sari

Faculty of Economics, Universitas Kristen Maranatha
Jl. Surya Sumantri No.65, Bandung 40164, Indonesia
*santy_jc[at]yahoo.com

Abstract

The development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit by making certain that the audit report is free from fraud, which has to be supported by a competent auditor. This research aims to see the effect of information technology audit in detecting fraud using the competence of the auditor as a moderation variable. The data are collected from sample auditors working for Public Accounting Firms in Bandung and Jakarta, which are then processed using regression analysis equipment. The findings show that the information audit influences the quality of the audit in detecting fraud using the competence of the auditor as a moderation variable.

Keywords: IT audit, competence, audit quality

Topic: Financial Management and Accounting