Factors in Digital Age Influencing on Audit Quality and Credibility of Cooperative Auditor of Cooperative Auditing Office region 7

Abstract

The purposes of this research were to study the Factors in the digital age influencing audit quality and credibility of the cooperative auditor of Cooperative Auditing Office Region 7. Samples were 141 of the cooperative auditors, Cooperative Auditing Office Region 7. The instrument used to collect data was a questionnaire, Data was analyzed by percentage, means, standard deviation, and relationships were computed using multiple regression.                The finding of this research found the knowledge and Auditing ability factors have a positive influence on the audit quality of cooperative auditors in terms of accuracy, clarity, completeness, and statistically significant at .05 level, and Experience from work has a positive influence on the audit quality of cooperative auditors in terms of accuracy, clarity, completeness and statistically significant at .05 level, and Audit quality has                          a positive influence on the credibility of cooperative auditors, there was a statistically significant at .05 level. It indicates that the cooperative auditor who works with knowledge of Auditing Capabilities and has experience in working, makes the quality of auditing higher as well and it can also present important information accurately and completely to be used in the decision of users of financial statements in a timely manner and affect the credibility of the auditor, leading to the successful performance of the audit.