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All Journal Trikonomika: Jurnal Ekonomi
Muhamad Sandi Akbar
Universitas Pasundan
Economics, Econometrics & Finance

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Competence and Professional Care of External Auditor on Information Technology Audit Muhamad Sandi Akbar; Ida Suraida
TRIKONOMIKA Vol 16 No 1 (2017): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.717 KB) | DOI: 10.23969/trikonomika.v16i1.418

Abstract

The purpose of this study is to determine the influence of competence and professional care of external auditor on information technology audit in the public accounting firm in Bandung. The method used in this research was survey method with descriptive and verification approach, as well as by using primary data. According to the research, competence partially had no effect on information technology audit, while professional care partially affected the information technology audit. On the other words, competence and due professional care simultaneously influenced information technology audit significantly by 54.7%, while 45.3% was influenced by other variables not studied e.g independence, software usage auditing, performance auditing.
Co-Authors Ida Suraida