Keahlian Auditor di Era Digital: Mengungkap Peran Mediasi Sekuensial Perceived Usefulness dan Perceived Ease of Use Digitalisasi Keuangan
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Abstract
Penelitian ini bertujuan untuk mengungkap peran mediasi PU dan PEU dalam hubungan antara digitalisasi keuangan dan keahlian auditor. Penelitian ini penting untuk memahami bagaimana penersepsi kemudahan dan kegunaan digitalisasi keuangan dapat meningkatkan keahlian auditor di era digital. Metode kuantitatif kausalitas digunakan dengan memanfaatkan kuesioner digital yang dibagikan secara purposive pada 100 auditor di Surabaya yang pernah melakukan audit pada perusahaan dengan sistem keuangan digital. Analisis regresi dan jalur dilakukan memanfaatkan SmartPLS dengan metode resampling bootstrap. Ditemukan hasil bahwa digitalisasi keuangan berpengaruh positif namun tidak signifikan terhadap perceived usefulness dan perceived ease of use, begitu pula perceived usefulness dan perceived ease of use berpengaruh positif namun tidak signifikan terhadap keahlian auditor, sementara perceived ease of use berpengaruh positif signifikan terhadap perceived usefulness. Mediasi perceived usefulness dan perceived ease of use dalam pengaruh digitalisasi keuangan terhadap kompetensi auditor ditemukan juga berpengaruh positif namun tidak signifikan.
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