Abstract
The purpose of this study is to analyze the auditor’s perception of the implementation of technology transformation such as: blockchain and CAATs that can affect audit quality at the Big Four Public Accounting Firm in Jakarta. This study uses quantitative research methods using a combination of primary and secondary data. The data collection techniques used in this study was questionnaires. The sample was taken using purposive sampling method, which resulted in 60 respondents. Data analysis was carried out with SmartPLS 3.0 and IBM SPSS 26 software which resulted in the conclusion that the auditor’s perception of the implementation of blockchain had a significant positive effect on audit quality, while the auditor’s perception of the implementation of CAATs had no significant positive effect on audit quality.
Highlights
The technological revolution and new business models emphasize the rapid use of technology
The test results show that the T-Statistics value is 2.203 and the p value is 0.030; path coefficients value of 0.324. These results indicate that the implementation of Blockchain has a significant positive effect on audit quality
The results of data processing show that the T-Statistics value is 1.720 and the p value is 0.089; path coefficients value of 0.261. These results indicate that the application of CAATs has no significant positive effect on audit quality
Summary
The technological revolution and new business models emphasize the rapid use of technology. The development of information technology in the company is not in line with changes in information technology-based auditing practices. This statement is supported by a World Bank report which states that auditors in Indonesia tend to use simple procedures to detect fraud and provide opinions on “going concern” assumptions. In this case, there is no rigorous process and it is a challenge to provide an accurate audit opinion as stakeholders feel they do not have sufficient information. The facts on the ground show that there are many problems related to audit quality, such as: SNP Finance, PT Hanson International Tbk, Indosat Ooredo, Garuda Indonesia, PT KAI (Indonesian Railways)
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