Pengaruh Tingkat Pemahaman Akuntansi, Auditing, Teknologi Informasi Dan Softskill Mahasiswa terhadap Minat menjadi Auditor Eksternal dengan Jasa Audit E-Commerce sebagai Variabel Moderasi

Asrwaty, Asrwaty (2020) Pengaruh Tingkat Pemahaman Akuntansi, Auditing, Teknologi Informasi Dan Softskill Mahasiswa terhadap Minat menjadi Auditor Eksternal dengan Jasa Audit E-Commerce sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This research aims to examine the impact of accounting comprehension level, auditing, information technology, and softskill owned by students towards the interest of being external auditor with the perception of e-commerce auditing service as the moderation variabel. The subjects of this research are 84 students of STIE YKPN and Universitas Islam Indonesia. This research employs purposive sampling method as data collecting technique. PLS Structural Equation Model from WarpPLS was used to examine the hypothesis. The results show that accounting comprehension level, auditing, information technology have no impact on the interest of being external auditor while softskill owned by the students does affect their interest of being external auditor. The perception of auditing service does not moderate the level of accounting comprehension, auditing, and students' softskill towards the interest of being external auditor, while the perception of e-commerce auditing service moderates the comprehension level of information technology towards the interest of being external auditor.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number ASR p 459/2020
Uncontrolled Keywords: Level of accounting comprehension, auditing, information technology, softskill, perception, auditing service, e-commerce, interest, external auditor.
Subjects: AKUNTANSI > Audit
AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 23 Jun 2021 08:31
Last Modified: 23 Jun 2021 08:31
URI: http://repository.stieykpn.ac.id/id/eprint/1243

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