Penerapan Teknik Audit Berbantuan Komputer, Computer Self Efficacy dan Etika Profesi pada Kinerja Auditor di Surakarta dan Yogyakarta

Abstract

This study was to determine the effect of the application of Computer Assisted Audit Techniques (CAATs), Computer Self Efficacy (CSE) and the performance of auditors. This study uses Computer Assisted Audit Techniques Computer Self Efficacy and professional ethics as independent variables and the performance of auditors as the dependent variable. The variable in this study was measured using a questionnaire with 4 Likert scale. This study was conducted in public accounting firms that are members of the Indonesian Institute of Certified Public Accountants (IAPI) area of Surakarta and Yogyakarta. Data was collected by distributing questionnaires to auditors as respondents using purposive sampling method of sampling. Techniques of analysis using multiple linear regression analysis. These results indicate that the variable Computer Assisted Audit Technique does not affect the performance of auditors, while Computer Self Efficacy and professional ethics affect the performance of auditors.