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DOI: 10.14569/IJACSA.2021.0120861
PDF

Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia

Author 1: Meiryani
Author 2: Monika Sujanto
Author 3: ASL Lindawati
Author 4: Arif Zulkarnain
Author 5: Suryadiputra Liawatimena

International Journal of Advanced Computer Science and Applications(IJACSA), Volume 12 Issue 8, 2021.

  • Abstract and Keywords
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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.

Keywords: Blockchain; CAATs; audit quality; auditor’s perception; technology transformation

Meiryani , Monika Sujanto, ASL Lindawati, Arif Zulkarnain and Suryadiputra Liawatimena, “Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia” International Journal of Advanced Computer Science and Applications(IJACSA), 12(8), 2021. http://dx.doi.org/10.14569/IJACSA.2021.0120861

@article{2021,
title = {Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia},
journal = {International Journal of Advanced Computer Science and Applications},
doi = {10.14569/IJACSA.2021.0120861},
url = {http://dx.doi.org/10.14569/IJACSA.2021.0120861},
year = {2021},
publisher = {The Science and Information Organization},
volume = {12},
number = {8},
author = {Meiryani and Monika Sujanto and ASL Lindawati and Arif Zulkarnain and Suryadiputra Liawatimena}
}



Copyright Statement: This is an open access article licensed under a Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, even commercially as long as the original work is properly cited.

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