Analisis Kebutuhan dalam Perancangan Sistem Inventory Hotel untuk Meningkatkan Efisiensi Pengelolaan Barang dan Stok

Authors

  • Friska Amelia Putri Universitas Duta Bangsa Surakarta, Indonesia
  • Ety Meikhati Universitas Duta Bangsa Surakarta
  • Umi Hanifah Universitas Duta Bangsa Surakarta

DOI:

https://doi.org/10.61132/jumbidter.v2i3.691

Keywords:

Audit Quality, Audit Technology, Digital Audit, Professional Skepticism, Remote Audit

Abstract

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

Downloads

Download data is not yet available.

References

Arista, D., Kuntadi, C., & Pramukty, R. (2023). Pengaruh audit tenure, ukuran perusahaan, dan rotasi audit terhadap kualitas audit (Literature review audit internal). Jurnal Economina, 2(6), 1247–1257. https://doi.org/10.55681/economina.v2i6.594

Cisadani, S. F., & Wijaya, A. (2022). Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung. Owner, 6(4), 3424–3432. https://doi.org/10.33395/owner.v6i4.1143

Citra Mulyandini, V., & Natita, R. K. (2021). Pendekatan remote audit dan agility dalam meningkatkan kualitas audit di masa pandemi Covid-19. Accounthink: Journal of Accounting and Finance, 6(02), 145–157. https://doi.org/10.35706/acc.v6i02.5400

Erly Mulyani, N. H. P. (2022). Pengaruh audit jarak jauh. 4(4), 793–807.

Fadillah, L. S. N. (2023). The impact of Covid-19 on audit quality and procedures for external auditors (Literature review). Accounting and Finance Studies, 3(2), 117–129. https://doi.org/10.47153/afs32.6382023

Fajrin, F. M. (2024). Pengaruh remote auditing dan skeptisisme profesional terhadap kualitas audit pada kantor akuntan publik Bharata, Arifin, Mumajad & Sayuti (BAMS) di Jakarta Selatan.

Hilman, N., Laekkeng, M., & Amiruddin. (2021). Pengaruh akuntabilitas, skeptisme profesional, kompetensi auditor, dan e-audit terhadap kualitas hasil audit pada Kantor Inspektorat Daerah Kota Makassar. Jurnal Ilmu Akuntansi, 3(2), 303–332.

Maharani, A. D., & Nor, W. (2025). Pengaruh skeptisisme, kompetensi, time budget pressure, kecerdasan intelektual terhadap kualitas audit jarak jauh. Jurnal Akuntansi dan Keuangan, 1, 17–28.

Masruro, A. (2022). Jurnal Ekonomika dan Bisnis, 9(2), 227–239.

Napitupulu, B. E., Dewi, S., & Wijaya, A. (2023). The effect of work experience, professionalism and remote audit on audit quality. International Journal of Informatics, Economics, Management and Science, 2(1), 15. https://doi.org/10.52362/ijiems.v2i1.999

Nurjannah, L., Syafi Haidar, M., Mafadhila, N. A., Albertina, N., & Lamamayan, N. A. S. (2024). Implementasi etika akuntan publik dalam meningkatkan kualitas audit. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 4, 01–12.

Putri, N. H., & Mulyani, E. (2022). Pengaruh audit jarak jauh (remote audit) dan jumlah penugasan auditor terhadap kualitas audit: Studi empiris pada Perwakilan BPKP Provinsi Sumatra Barat. Jurnal Eksplorasi Akuntansi, 4(4), 793–807. https://doi.org/10.24036/jea.v4i4.601

Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C. S., & Kusumaningsih, A. (2021). Akselerasi peran teknologi dalam audit saat Covid-19. Jurnal Akuntansi Multiparadigma, 12(1), 186–206. https://doi.org/10.21776/ub.jamal.2021.12.1.11

Sugiyono. (2020). Metodologi penelitian kuantitatif, kualitatif dan R & D. Alfabeta.

Triono, H. (2022). Pengaruh skeptisme profesional, independensi, dan profesionalisme auditor terhadap kualitas audit (Studi kasus auditor) pada KAP di Kota Semarang. JAKA (Jurnal Akuntansi, Keuangan, dan Auditing), 2(2), 55–71. https://doi.org/10.56696/jaka.v2i2.5418

Yulanda, N., Ladewi, Y., & Yamaly, F. (2023). Pengaruh skeptisisme profesional, etika profesi, dan risiko audit terhadap kualitas audit. Jurnal Akuntansi, 1(2), 163–170. https://doi.org/10.37058/jak.v1i2.6725

Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., & Taufik, T. (2021). Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure. Problems and Perspectives in Management, 19(4), 519–529. https://doi.org/10.21511/ppm.19(4).2021.42

Downloads

Published

2025-07-31