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PENGARUH PENGGUNAAN EDP (ELECTRONIC DATA PROCCESING) OLEH KLIEN TERHADAP PROSES AUDIT

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ABSTRACT THE INFLUENCE THE USE OF EDP (ELECTRONIC DATA PROCESSING) BY THE CLIENT TO THE AUDIT PROCESS By: Reoprima Barus The purpose of this study was to determine how the use of EDP (Electronic Data Processing) by the client, how the audit process and how the influence the use of EDP by the client to the process audit. This study used a descriptive method. Data collection techniques used were the questionnaires. The data obtained were analyzed using spss 20. Based of the research that has been done, it was known that the use of EDP by the client was good enough. This was interms of the elements of EDP (hardware, software and brainware) and methods of data processing (batch processing and online processing). Based of the research that has been done, it was known that the audit process conducted by the firm was good. This was in terms of planning and designing the audit approach, perform tests of controls, perform analytical procedures and test of details of balances and complete the audit and issue audit process. Based on calculations spss 20, the analysis of the correlation coefficient (rs) obtained 0,132 which means that the relationship of the use EDP by the client with the audit process was very low and positive. By using a hypothesis test obtained significant value of 0,638 with a level of α = 0.05 so that the relationship between the use of EDP by the client with the audit process was found not significant. This mean that Ho was accepted. Based on the calculation of the coefficient of determination obtained 2 rs = 0,018 which means that 1,8% contribution of variable X (EDP use by the client) to variable Y (Audit Process). While 98,2% are influenced by the other factors outside of this research. Because it was found that the relationship between the use of EDP by the Client with the audit process conducted by the auditor of KAP is not significant, the regression analysis to find out the influence of variables in this study should not be continued.