PENGARUH PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER DAN COMPUTER SELF EFFICACY TERHADAP KINERJA AUDITOR DI INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN

Aksanul Takwin, Akhmad (2019) PENGARUH PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER DAN COMPUTER SELF EFFICACY TERHADAP KINERJA AUDITOR DI INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Penerapan Teknik Audit Berbantuan Komputer terhadap Kinerja Auditor, pengaruh Computer Self Efficacy terhadap Kinerja Auditor di Inspektorat Jenderal Kementerian Keuangan. Penelitian ini menggunakan Penerapan Teknik Audit Berbantuan Komputer (X1) dan Computer Self Efficacy (X2) sebagai variabel bebas dan Kinerja Auditor (Y) sebagai variabel terikat. Variabel dalam penelitian ini diukur menggunakan kuesioner dengan 4 skala likert. Populasi dalam penelitian ini adalah seluruh pegawai Inspektorat Jenderal Kementerian Keuangan. Sampel yang digunakan ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 75 pegawai. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pegawai yang menjadi sampel. Teknik analisis menggunakan metode regresi linear berganda dengan bantuan program SPSS 23. Hasil penelitian membuktikan bahwa (1) Penerapan Teknik Audit Berbantuan Komputer berpengaruh terhadap Kinerja Auditor di Inspektorat Jenderal Kementerian Keuangan, (2) Computer Self Efficacy tidak berpengaruh terhadap Kinerja Auditor di Inspektorat Jenderal Kementerian Keuangan, dan (3) Penerapan Teknik Audit Berbantuan Komputer dan Computer Self Efficacy secara bersama-sama memiliki pengaruh terhadap kinerja Kinerja Auditor di Inspektorat Jenderal Kementerian Keuangan. Kata Kunci : Penerapan Teknik Audit Berbantuan Komputer, Computer Self Efficacy, Kinerja Auditor ABSTRACT This study is aimed to test the effect of the Application Of Computer Assisted Audit Techniques on the Performance of Auditor, the effect Computer Self Efficacy on the Performance of Auditor In Inspectorate General of the Ministry of Finance. This research uses the Application Of Computer Assisted Audit Techniques (X1) and Computer Self Efficacy (X2) as independent variables and the performance of auditors (Y) as the dependent variable. The variable in this research was measured using a questionnaire with 4 Likert. The population in this study were all employees of the Inspectorate General of the Ministry of Finance. The sample used was determined based on the purposive sampling method, with a total sample of 75 employees. Data was collected by distributing questionnaires to employees who are sampled. Techniques of analysis using multiple linear regression analysis with SPSS 23 program. The result are (1) The Application Of Computer Assisted Audit Techniques has significantly positive effect on the Performance of Auditor In Inspectorate General of the Ministry of Finance, (2) Computer Self Efficacy has no significantly effect on the Performance of Auditor In Inspectorate General of the Ministry of Finance, and (3) The application of Computer Assisted Audit Techniques and Computer Self Efficacy together has significantly positive effect on the Performance of Auditor In Inspectorate General of the Ministry of Finance Keywords : The Application Of Computer Assisted Audit Techniques, Computer Self Efficacy, The Performance of Auditor

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 09:01
Last Modified: 18 Nov 2021 09:01
URI: http://repository.stei.ac.id/id/eprint/5913

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