Audit Quality in the Blockchain Era: An Investigation of the Impact of Individual and Organizational Factors

Wijaya, I Nyoman Agus and Setiana, Sinta and Rusyana, Finna (2023) Audit Quality in the Blockchain Era: An Investigation of the Impact of Individual and Organizational Factors. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 7 (3). pp. 1885-1902. ISSN 2621-5306

	Text 3. Audit Quality in the Blockchain Era_lengkap.pdf Download (9Mb)
	Text 3. Turnitin_Audit Quality in the Blockchain Era.pdf Download (3893Kb)

Abstract

This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Wijaya, I Nyoman Agus UNSPECIFIED UNSPECIFIED Author Setiana, Sinta UNSPECIFIED UNSPECIFIED Author Rusyana, Finna UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Individual Factors; Organizational Factors; Audit Quality
Subjects:	H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	08 Jan 2026 07:44
Last Modified:	08 Jan 2026 07:44
URI:	http://repository.maranatha.edu/id/eprint/34771

Actions (login required)

View Item