Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing

Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Dan Etika Profesi Terhadap Kinerja Auditor

Alwan, Muhammad (Unknown)
Musyaffi, Ayatulloh Michael (Unknown)
Perdana, Petrolis Nusa (Unknown)



Article Info

Publish Date
23 Jun 2024

Abstract

The aim of this study is to determine whether Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics impact Auditor Performance. The study's population comprises auditors working in public accounting firms (KAP) in South Jakarta, based on the Indonesian Institute of Certified Public Accountants (IAPI) 2023 Directory as of May 22, 2023. There are 112 KAPs in South Jakarta. A sample size of 96 respondents was used, selected through Probability Sampling with the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research employs Multiple Linear Regression Analysis, processed using SPSS Version 29. The F-statistic test results show that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each X variable concerning Y indicates that Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics positively impact Auditor Performance Compliance.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...