PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, AUDITING, TEKNOLOGI INFORMASI DAN SOFTSKILL MAHASISWA TERHADAP MINAT MENJADI AUDITOR EKSTERNAL DENGAN JASA AUDIT E-COMMERCE SEBAGAI VARIABEL MODERASI
Dublin Core
Title
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, AUDITING, TEKNOLOGI INFORMASI DAN SOFTSKILL MAHASISWA TERHADAP MINAT MENJADI AUDITOR EKSTERNAL DENGAN JASA AUDIT E-COMMERCE SEBAGAI VARIABEL MODERASI
Subject
level of accounting comprehension, auditing, information technology, softskill, perception,
auditing service, e-commerce, interest, external auditor
auditing service, e-commerce, interest, external auditor
Description
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.
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.
Creator
Asrawaty
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/131
Publisher
STIE YKPN Yogyakarta
Date
Agustus 2020
Contributor
Sri Wahyuni
Rights
P ISSN 2621-7031
E ISSN 2621-704X
E ISSN 2621-704X
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020
Files
Collection
Citation
Asrawaty, “PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, AUDITING, TEKNOLOGI INFORMASI DAN SOFTSKILL MAHASISWA TERHADAP MINAT MENJADI AUDITOR EKSTERNAL DENGAN JASA AUDIT E-COMMERCE SEBAGAI VARIABEL MODERASI,” Repository Horizon University Indonesia, accessed March 14, 2025, https://repository.horizon.ac.id/items/show/5693.