PENGARUH KARAKTERISTIK KLIEN TERHADAP KEBUTUHAN SKILLS AUDITOR EKSTERNAL PADA ERA DISRUPSI DIGITAL DIMEDIASI TEKNOLOGI PERUSAHAAN DI AREA JABODETABEK
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Penelitian ini bertujuan untuk membuktikan pengaruh karakteristik klien yang terdiri dari ukuran perusahaan dan jenis perusahaan terhadap kebutuhan skills auditor eksternal pada era disrupsi digital di Area JABODETABEK dengan variabel mediasi teknologi perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian ini mencakup auditor eksternal yang bekerja di Area JABODETABEK. Penelitian ini menggunakan data primer dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 100 auditor eksternal yang bekerja di Area JABODETABEK. Hasil penelitian ini menunjukkan bahwa karakteristik klien yang terdiri dari ukuran perusahaan dan jenis perusahaan secara langsung tidak berpengaruh signifikan terhadap kebutuhan skills auditor eksternal pada era disrupsi digital di Area JABODETABEK dan memberikan pengaruh signifikan terhadap teknologi perusahaan. Teknologi perusahaan berpengaruh signifikan terhadap kebutuhan skills auditor eksternal pada era disrupsi digital di Area JABODETABEK serta terdapat pengaruh signifikan antara karakteristik klien yang terdiri dari ukuran perusahaan dan jenis perusahaan terhadap kebutuhan skills auditor eksternal pada era disrupsi digital di Area JABODETABEK melalui mediasi teknologi perusahaan.
Kata Kunci : Ukuran Perusahaan; Jenis Perusahaan; Teknologi Perusahaan; Kebutuhan Skills Audior Eksternal Pada Era Disrupsi Digital.
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