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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Erawan Susanto
UIN Syarif Hidayatullah Jakarta

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PENGGUNAAN TEKNIK AUDIT BERBASIS KOMPUTER MELALUI TAHAPAN PROSEDUR AUDIT DAN DAMPAKNYA TERHADAP KINERJA AUDITOR Amilin -; Erawan Susanto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of research is to investigate the influence of Computer Assisted AuditTechniques (CAATs) to auditor performance with audit procedure as intervening variable. There are60 respondents of independent auditors who working at CPA firm in Jakarta. The sampling methodto select research sample is convenience sampling method.Hyphotesis testing use a path analysis method. The result of this research shows thatCAATs can be direct influence to auditor performance and audit procedure not as interveningvariable.
Co-Authors Amilin -