Analisis Penerapan Teknologi Digital & Persepsi Risiko Teknologi dalam Audit Dapat Mempengaruhi Pandangan Mahasiswa Terhadap Kualitas Audit Digital

Authors

  • Alfina Rianti Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Adis Brilianti Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Anisa Rahmawati Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Angelina Febrina Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Dian Sastra Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Heberyani Br. Tarigan Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Ika Ayu Lestari Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Irvina Rahimatullah Sofian Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Jovita Eklesia Pardede Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Meiyo Glori Tarigan Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Melly N. Kusuma Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Saskia Mariana Putri Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Yesra Wani Purba Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Yuafni Sepditami Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
  • Yuyun Tamila Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

DOI:

https://doi.org/10.22225/we.24.1.2025.1-8

Keywords:

digital audit, digital technology, risk perception technology

Abstract

This study aims to analyze the impact of digital technology implementation and technology risk perception on accounting students' views regarding the quality of digital audits. Using a quantitative approach, data were collected through surveys involving 80 accounting students from the University of Palangka Raya. The analysis revealed that digital technology implementation significantly enhances the quality of digital audits (B = 0.496; p < 0.05), while technology risk perception also positively influences audit quality, albeit to a lesser extent (B = 0.406; p < 0.05). The regression model yielded an R² value of 0.664, indicating that the two independent variables explain 66.4% of the variation in digital audit quality. This study underscores the importance of integrating digital technology into audits and managing risk perceptions through proper training to support audit effectiveness in the digital era.

References

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Published

2025-06-23

Issue

Vol. 24 No. 1 (2025)

Section

Articles

License

Copyright (c) 2025 Alfina Rianti, Adis Brilianti, Anisa Rahmawati, Angelina Febrina, Dian Sastra, Heberyani Br. Tarigan, Ika Ayu Lestari, Irvina Rahimatullah Sofian, Jovita Eklesia Pardede, Meiyo Glori Tarigan, Melly N. Kusuma, Saskia Mariana Putri, Yesra Wani Purba, Yuafni Sepditami, Yuyun Tamila

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