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All Journal Journal of Economic, Bussines and Accounting (COSTING) Hijaz: Jurnal Ilmu-Ilmu Keislaman
Firmansyah, Riski
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Religion Humanities Economics, Econometrics & Finance Education

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
Co-Authors Angaria, Feni Bella, Sindy Septia Dwi Suhartini Erna Sulistyowati Qadafi, Muammar Salsabila, Inda Sukatin