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All Journal Jurnal Nusa Akuntansi
Sihite, Elsa Sari
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR AUDIT, KOMITMEN ORGANISASI DAN EFEKTIVITAS PENGGUNAAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA AUDITOR Sihite, Elsa Sari; Sudarmadi
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.173

Abstract

This research aims to determine the influence of audit structure, organizational commitment, and the effectiveness of using accounting information system technology on auditor performance at the Tangerang public accounting firm. The type of research used in this research is quantitative research. The data source used in this research is primary data. The population in Tangerang is 2 Public Accountants with 33 auditors. Determining the sample in this study used the total sampling method because the total population was less than 100, so the entire population was used as a sample. The analysis technique uses multiple linear regression analysis, classic assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing uses the coefficient of determination test, F test, and T test. Data analysis uses SPSS version 29 software. The results of this research show that audit structure, organizational commitment, and the effectiveness of using accounting information system technology influence auditor performance.
Co-Authors Sudarmadi