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All Journal Jurnal Ekonomi Journal of Hospital Administration and Management (JHAM) Jurnal Manajerial dan Bisnis Tanjungpinang Awal Bros Journal of Community Development
Sufanda, Zerry
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Ekonomi

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Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik Zerry Sufanda; Emrinaldi Nur Dp; Nasrizal Nasrizal
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.434-450

Abstract

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating. The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.
Co-Authors Annisa, Aulia Cahayani Adha, Afifah Desti Monika Uli EMRINALDI NUR DP Indrapuri, R. Sri Ayu Jagad, Daniel Jaya Nasrizal Nasrizal Pebriza Helmi Safitri, Yulia Triyani, Oetary Yoshandi, T. Mohd zurman, zurman