PENGARUH BISNIS E-COMMERCE DAN KEAHLIAN AUDITOR EKSTERNAL TERHADAP PROSEDUR AUDIT E- COMMERCE DENGAN EDP AUDIT SEBAGAI VARIABEL INTERVENING

Yulyani Yogi Pangastuti. Effect of E-commerce Business and External Auditor Expertise on E-commerce Audit Procedures with EDP Audit as Intervening Variables. Faculty of Economics, Jakarta State University 2019. This study aims to obtain empirical evidence about the influence of e- commerce business and external auditor's expertise on e-commerce audit procedures with EDP audit as an intervening variable. This study uses primary data with a purposive sampling technique. Respondents in this study were 68 auditors working at KAP in South Jakarta, structural analysis model Structural equation model (SEM) with SmartPLS applications. This research proves that, Auditor Expertise has no effect on E-commerce Audit Procedures. E-commerce business through EDP Audit has no effect on E- commerce Audit Procedures. E-commerce Business and EDP Audit influence E- commerce Audit Procedures. E-commerce Business and Expertise influence EDP Audit. EDP becomes an intervening relationship of Auditor Expertise to E- commerce Audit Procedures. Novelty (recent findings) of this study is that auditors are still hesitant to master programming, network technology and security techniques because they still rely on auditors who have already conducted e-commerce audits. Keywords: E-commerce Audit, E-commerce Business, Auditor Expertise, EDP Audit