Trikonomika: Jurnal Ekonomi
Vol 16 No 1 (2017): June Edition

Competence and Professional Care of External Auditor on Information Technology Audit

Muhamad Sandi Akbar (Universitas Pasundan)
Ida Suraida (Universitas Pasundan)



Article Info

Publish Date
21 Jun 2017

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.

Copyrights © 2017






Journal Info

Abbrev

trikonomika

Publisher

Subject

Economics, Econometrics & Finance

Description

FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...