{"id":"https://openalex.org/W4409460892","doi":"https://doi.org/10.15294/jda.v16i1.4031","title":"The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology","display_name":"The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology","publication_year":2024,"publication_date":"2024-05-08","ids":{"openalex":"https://openalex.org/W4409460892","doi":"https://doi.org/10.15294/jda.v16i1.4031"},"language":"en","primary_location":{"id":"doi:10.15294/jda.v16i1.4031","doi":"https://doi.org/10.15294/jda.v16i1.4031","is_oa":true,"landing_page_url":"https://doi.org/10.15294/jda.v16i1.4031","pdf_url":"https://journal.unnes.ac.id/journals/jda/article/download/4031/314","source":{"id":"https://openalex.org/S2738766163","display_name":"Jurnal Dinamika Akuntansi","issn_l":"2085-4277","issn":["2085-4277","2502-6224"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4409460892"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unnes.ac.id/journals/jda/article/download/4031/314","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117156799","display_name":"Arumega Zaferar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I92961808","display_name":"Riau University","ror":"https://ror.org/00nk7p507","country_code":"ID","type":"education","lineage":["https://openalex.org/I92961808"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arumega Zaferar","raw_affiliation_strings":["Universitas Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Riau","institution_ids":["https://openalex.org/I92961808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061494391","display_name":"Razana Juhaida Johari","orcid":"https://orcid.org/0000-0002-0042-6330","observed_orcids":["https://orcid.org/0000-0002-0042-6330"]},"institutions":[{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Razana Juhaida Johari","raw_affiliation_strings":["Universiti Technologi MARA, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Technologi MARA, Malaysia","institution_ids":["https://openalex.org/I82724352"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069807632","display_name":"Atika Zarefar","orcid":"https://orcid.org/0000-0002-4007-1482","observed_orcids":["https://orcid.org/0000-0002-4007-1482"]},"institutions":[{"id":"https://openalex.org/I92961808","display_name":"Riau University","ror":"https://ror.org/00nk7p507","country_code":"ID","type":"education","lineage":["https://openalex.org/I92961808"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Atika Zarefar","raw_affiliation_strings":["Universitas Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Riau","institution_ids":["https://openalex.org/I92961808"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037668991","display_name":"Muhammad Rasuli","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I92961808","display_name":"Riau University","ror":"https://ror.org/00nk7p507","country_code":"ID","type":"education","lineage":["https://openalex.org/I92961808"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"M. Rasuli","raw_affiliation_strings":["Universitas Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Riau","institution_ids":["https://openalex.org/I92961808"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4527,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.80414906,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":"16","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8252000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8252000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1647000014781952,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8820000290870667},{"id":"https://openalex.org/keywords/remote-auditing","display_name":"remote auditing","score":0.9010000228881836},{"id":"https://openalex.org/keywords/auditor-quality","display_name":"auditor quality","score":0.9350000023841858},{"id":"https://openalex.org/keywords/information-technology","display_name":"information technology","score":0.6949999928474426},{"id":"https://openalex.org/keywords/professional-skepticism","display_name":"professional skepticism","score":0.9269999861717224},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":1.0},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.6970000267028809},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8389999866485596}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8055715560913086},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7572754621505737},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6219116449356079},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5410285592079163},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5149317383766174},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4283865988254547},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15294/jda.v16i1.4031","doi":"https://doi.org/10.15294/jda.v16i1.4031","is_oa":true,"landing_page_url":"https://doi.org/10.15294/jda.v16i1.4031","pdf_url":"https://journal.unnes.ac.id/journals/jda/article/download/4031/314","source":{"id":"https://openalex.org/S2738766163","display_name":"Jurnal Dinamika Akuntansi","issn_l":"2085-4277","issn":["2085-4277","2502-6224"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7fa60d42777c405aad2e55f9d4052c2f","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7fa60d42777c405aad2e55f9d4052c2f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Dinamika Akuntansi, Vol 16, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.15294/jda.v16i1.4031","doi":"https://doi.org/10.15294/jda.v16i1.4031","is_oa":true,"landing_page_url":"https://doi.org/10.15294/jda.v16i1.4031","pdf_url":"https://journal.unnes.ac.id/journals/jda/article/download/4031/314","source":{"id":"https://openalex.org/S2738766163","display_name":"Jurnal Dinamika Akuntansi","issn_l":"2085-4277","issn":["2085-4277","2502-6224"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409460892.pdf","grobid_xml":"https://content.openalex.org/works/W4409460892.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W1662751975","https://openalex.org/W1972078990","https://openalex.org/W2008109648","https://openalex.org/W2204569061","https://openalex.org/W2406751456","https://openalex.org/W2537934640","https://openalex.org/W2782902834","https://openalex.org/W2808577683","https://openalex.org/W2809490358","https://openalex.org/W2915005536","https://openalex.org/W3015646716","https://openalex.org/W3122094750","https://openalex.org/W3124490650","https://openalex.org/W3135556780","https://openalex.org/W3187519770","https://openalex.org/W3215339768","https://openalex.org/W3216225541","https://openalex.org/W4200114220","https://openalex.org/W4200448224","https://openalex.org/W4283212807","https://openalex.org/W4293055907","https://openalex.org/W4297883144","https://openalex.org/W4310051470","https://openalex.org/W4310222613","https://openalex.org/W4367682427","https://openalex.org/W4376880979","https://openalex.org/W4383272260","https://openalex.org/W4385703583","https://openalex.org/W4385772268","https://openalex.org/W4385772318"],"related_works":["https://openalex.org/W4405925902","https://openalex.org/W7214084751","https://openalex.org/W4412411190","https://openalex.org/W6927135612","https://openalex.org/W7222739075","https://openalex.org/W4384915130","https://openalex.org/W7123356419","https://openalex.org/W7217443130","https://openalex.org/W7081948237","https://openalex.org/W4409820777"],"abstract_inverted_index":{"Purpose:":[0],"This":[1,150,175],"study":[2,20,47,99,151,176],"aims":[3],"to":[4],"analyze":[5],"the":[6,24,31,51,56,73,121,139,153,156,169],"effect":[7,26,32,113,122,140,157],"of":[8,27,33,45,50,55,58,61,66,97,123,141,158,172],"audit":[9,13,15,38,40,115,128,145,147,165],"quality":[10,35,166],"and":[11,36,106,143,160,164],"remote":[12,37,107,144,161,184],"on":[14,30,39,114,127,146,183],"quality.":[16,41,116,129,148],"In":[17],"addition,":[18],"this":[19,46,67,98],"will":[21,177],"also":[22],"consider":[23],"moderating":[25,170],"information":[28,118,135,173],"technology":[29,119,136],"auditor":[34,104,124,159,162],"Method:":[42],"The":[43,64,85,95],"population":[44],"were":[48],"auditors":[49,71],"Supreme":[52],"Audit":[53],"Agency":[54],"Republic":[57],"Indonesia":[59],"Representative":[60],"Riau":[62],"Province.":[63],"sample":[65,80],"research":[68],"is":[69,89,132],"all":[70],"in":[72],"agency":[74],"because":[75],"it":[76],"uses":[77],"a":[78,110,179],"saturated":[79],"technique,":[81],"with":[82],"68":[83],"respondents.":[84],"hypothesis":[86],"testing":[87],"used":[88],"partial":[90],"least":[91],"square":[92],"(PLS).":[93],"Findings:":[94],"results":[96],"found":[100],"that":[101],"professional":[102,125],"scepticism,":[103],"competence,":[105],"auditing":[108],"have":[109],"significant":[111],"positive":[112],"Furthermore,":[117],"strengthens":[120],"scepticism":[126],"However,":[130],"there":[131],"no":[133],"evidence":[134],"can":[137],"strengthen":[138],"competence":[142],"Novelty:":[149],"broadens":[152],"literature":[154],"discussing":[155],"qualifications":[163],"by":[167],"considering":[168],"role":[171],"technology.":[174],"provide":[178],"new":[180],"perspective,":[181],"especially":[182],"audits,":[185],"which":[186],"are":[187],"still":[188],"rarely":[189],"discussed.":[190]},"counts_by_year":[{"year":2026,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-04-16T00:00:00"}
