Analysis of Information Technology Audit Implementation in E-Commerce Services

Abstract

This study aims to examine the effect of IT auditing on e-commerce services. This analysis uses the independent variable, namely E-Audit and the dependent variable, namely the performance of the auditor. The sample of this research is auditors who have audited e-commerce services The sample was carried out by purposive sampling method. Data was collected by using questionnaires distributed directly to the auditors as many as 42 questionnaires. The statistical method was tested using smart PLS 3. The results of this study indicate that E-audit has a positive effect on auditor performance.