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Herlina Novita
Universitas Prima Indonesia
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PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Novita, Herlina; Sinambela, Marlina F; Pangaribuan, Maria U; Siahaan, Lilia S
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this research is to know how the influence of audit structure, professionalism and application of information technology to the performances of auditors. This research was conducted in the office of public accountant (KAP) registered at Indonesian Institute of Accountants (IAPI) area of Medan and use 65 auditors as samples. Analysis techniques use multiple linear regression and hypothesis testing with t-test and F-test. Data using is primary data and obtained by distributing questionnaire. The conclusions of research show that: 1) audit structure has an influence on auditor performance; 2) professionalism has no influence on auditor performance; 3) information technology Application has no effect on auditor performance; 4) audit structure, profesionalism and application of information technology have an effect on the performance of auditors.
Co-Authors Alex Candra Situmorang Alfan Hertama Milala Ambarita, Indah Andronicus, Melkyory Angel Wijaya Angela Angela Angela, Angela Anggoro, Muhammad Agung Anita Yuli Sari Akbar Purba Anju Galingging Anton Luvi Siahaan Anton Luvi Siahaan Bolon, Medelin Sarah Natasia Tp Butar-Butar, Mangasi Cantona, Yozzi Alfaredo Caryn Cokro Choiriyah Choiriyah Cindy Cindy Debby Aulia Irsan Deby Sintiya Febina Br Sitepu Deffy Febbiola Delkawati Sarumaha Delvis Stevhen Sihombing Deni Faisal Mirza Detihati Laia Dewi Indriani Sinaga Dormawati Hutasoit Engie Aurel Caroline Erika Sri Dwina Br Perangin-Angin Evelyn Evelyn Febry Tresia Simamora Febry Widya Fery Xaverius Aritonang Fitri Yanti Manalu Giawa, Welima Gilbert Leandro Guci, Dede Ansyari Harahap, Rahmat Alamsyah Harun Lubis Harun Lubis Harun Lubis Harun Lubis Helrick Nyoliman Hutagaol, Jarungjung Hutasoit, Dormawati Irsan, Debby Aulia Jacinda Sany Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jenni Henas Wijaya Jordan Jordan Jordhan Baik Simanjuntak Julius Kristofan Zai Kasiana Tuti Arli Sihite Katrin Monika Silaban Keisha Maurice Mahotra Keumala Hayati Kristina Eva Yanti Silalahi Laia, Detihati Lubis, Harun M. Rinanda Hidayat Marbun, Yunita Marpaung, Rince Medelin Sarah Natasia Tp Bolon Melda Fitri Yanti Simamora Michael Pratama Surbakti Mila Yulia Herosian Minne Sotha Roma Ito Br Sinaga Miquel Carlos Silalahi Monalisa Siahaan Nainggolan, Yolanda Jesika Margaretha Br. Napitupulu, Rio Parsaoran Natalia Manalu Nichita, Nichita Nurul Wardani Lubis Pangaribuan, Maria U Pasaribu, Roni Prianto Paulina Paulina Petrus Paskah Yus Nduru Priska Br Tarigan Purba, Mas Intan Purba, Mas Intan Putri Azzahra Ramahmo Matanari Randolph, Yehezkiel Miquel Rany Hezellyta Bukit Raynaldi Dicky Sitorus Rick Hunter Simanungkalit, Rick Hunter Ricky Ricky Rifaldi Marbun Rizky Sembiring Rokky Lumban Gaol Roni Prianto Pasaribu Ruth Sania Novaresita Rutmia Sam Gilbert Tarigan Samosir, Ruth Chintya Saragih, Eliza Saragih, Sepriandison Sarumaha, Kristina Shelly Shelly Shelly, Shelly Shirley Siahaan, Lilia S Siahaan, Rina Devi Sihombing, Yeni Rafita Silvia Winarti Simanjuntak Simamora, Febry Tresia Sinambela, Marlina F Siregar, Erpian Richad Halomoan Susi Br Gurusinga Vanessa Vanessa Welima Giawa Widia Br Barus Wijaya, Jenni Henas Yola Anastasia Br Sinuhaji Yosri S Pasaribu Yozzi Alfaredo Cantona Yunior, Khomeiny Yunita Marbun