PERUBAHAN KINERJA PROFESI AUDITOR DI ERA SOCIETY 5.0

Abstract

ABSTRACT The purpose of this study is to identify and identify the workings of the auditor profession in the era of society 5.0, which is based on the effect of auditor performance and expertise in using technology on student perceptions of the need for audit quality in the era of society 5.0. The method of data collection was carried out by purposive sampling, namely data collection based on certain criteria or goals. The data analysis technique was carried out by using an instrument test consisting of validity and reliability tests. Then, the classical assumption test consists of the normality test, heteroscedasticity test, and multicollinearity test. The last stage is a multiple regression test which consists of a joint test (simultaneous, partial test, and is equipped with a correlation coefficient and a coefficient of determination. All tests were carried out with IBM SPSS v25 software. The results showed that partially audit performance was not has a significant effect on the perception of accounting students on audit quality in the era of society 5.0, while expertise in using technology has a significant effect on the perception of accounting students on audit quality in the era of society 5.0. Simultaneously, audit performance and expertise in the use of technology together affect accounting students' perceptions of quality. auditing in the era of society 5.0. So this study concludes that the auditor profession will be oriented to the ability to use technology in the era of society 5.0 based on the perception of accounting students.
Keywords: Auditor Performance, Use of Technology, Society 5.0

ABSTRAK
Tujuan penelitian ini untuk mengetahui dan mengenalisis cara kerja dari profesi auditor di era society 5.0 yang berlandaskan pengaruh kinerja auditor dan keahlian penggunaan teknologi terhadap peresepsi mahasiswa atas kebutuhan kualitas audit di era society 5.0. Metode pengambilan data dilakukan dengan cara purposive sampling yakni pengambilan data berdasarkan kriteria atau tujuan tertentu. Teknik analis data dilakukan dengan uji Instrumen yang terdiri dari uji validitas dan reliabilitas. Selanjutkan dilakukan pengujian asumsi klasik yang terdiri dari uji normalitas, uji heteroskedasitas, dan uji multikolinieritas. Tahap terakhir dilakukan uji regresi berganda yang terdiri dari uji secara bersama-sama (simultan, uji secara parsial, serta dilengkapi dengan koefisien korelasi dan koefisien determinasi. Semua pengujian dilakukan dengan batuan perangkat lunak IBM SPSS v25. Hasil penelitian menunjukkan bahwa secara parsial kinerja audit tidak berpengaruh signifikasi terhadap persepsi mahasiswa akuntansi atas kualitas audit di era society 5.0, sedangkan keahilian penggunaan teknologi berpengaruh signifikan terhadap persepsi mahasiswa akuntansi atas kualitas audit di era society 5.0. Secara simultan kinerja audit dan keahlian penggunaan teknologi secara bersama sama berpengaruh terhadap persepsi mahasiswa akuntansi atas kualitas audit di era society 5.0. Sehingga kesimpulan dari penelitian ini profesi auditor akan berorientasi dengan kemampuan penggunaan teknologi di era society 5.0 berdasarkan persepsi mahasiswa akuntansi.
Kata Kunci: Kinerja Auditor, Penggunaan Teknologi, Society 5.0