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PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, COMPUTER SELF EFFICACY DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR

KUNCORO, GUMILANG NOORMAN (2017) PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, COMPUTER SELF EFFICACY DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Auditor is a profession that is needed to determine the fairness of the financial statements of a company. The era of globalization and coupled with the asean economic community, create the competitive world of work becomes very tight. The auditors not only compete with other banks in the country, but also to compete with foreign competitors. This makes the auditor should improve its performance in order to compete. The purpose of this study conducted to determine the effect of variable computer-assisted audit techniques, computer self-efficacy and locus of control on the performance of auditors. Sample of this research is the auditors who work in public accounting firms in the city of Surabaya. Using convenience sampling method with 43 public accounting firms. While the methods of analysis used is the classic assumption test and multiple hypothesis testing and analysis. The results of this study indicate that (1) Computer-assisted audit techniques positive significant effect on the performance of auditors, (2) computer self-efficacy has a significant positive effect on the performance of auditors, and (3) the locus of control had no significant effect on the performance of auditors. Simultaneously variable computer assisted audit techniques and computer self efficacy, effect on the performance of auditors. Then regression estimation results show the predictive capability of the three independent variables on the performance of auditors amounted to 62.8%, while the remaining 37.2% is influenced by other factors outside the model that are not included in this analysis. Key words :, computer assisted audit technicques , computer self efficacy, locus of control, auditor performance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 18 Oct 2017 08:01
Last Modified: 18 Oct 2017 08:01
URI: http://eprints.perbanas.ac.id/id/eprint/2615

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