JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)

PENGARUH COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs), COMPUTER SELF-EFFICACY (CSE), DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR

Mahabbah, Nur (Unknown)
Wirnaningsih, Srihadi (Unknown)
Kanti, Runita Arum (Unknown)

Article Info

Publish Date
31 Oct 2024

Abstract

This research aims to examine the influence of computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics on auditor performance. The study distinguishes three independent variables, namely computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics. The dependent variable in this research is auditor performance.This study is a quantitative research with a descriptive and causal analysis approach. The research population consists of auditors working in Big Four Public Accounting Firms. The sample size for this research consists of 42 respondents. Data were collected using a questionnaire distributed online.The results of the research indicate that computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics significantly and positively influence auditor performance, both partially and simultaneously

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Journal Info
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Website

Abbrev

JIAI

Publisher

Universitas Muhammadiyah Jember

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ...