Text

PENGARUH PENERAPAN AUDIT SISTEM INFORMASI TERHADAP KINERJA AUDITOR DENGAN PENERAPAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT “INFLUENCE OF THE IMPLEMENTATION OF INFORMATION SYSTEM AUDITOR TO THE PERFORMANCE OF AUDITORS WITH IMPLEMENTATION INFORMATION TECHNOLOGY AS AN INTERVENING VARIABLE” Written by: Yohan Saputra Dermawan NIM:1232138 This research aimed to analyze the influence of the implementation of information audit system to the performance of auditors with the implementation of information technology as an intervening variable. This research used primary data obtained by distributing questionnaires to independent auditors in Bandung who work in Public Accountant Firm (KAP). The sampling process was done using the purposive sampling method. 36 questionnaires were distributed to the respondents. Total questionnaires returned were 30. The analyzing method to examine hypothesis was path analysis. The results of this research show that the direct effect of the application of information system audit to the performance of auditors were positive and significant, While the indirect effect if it’s pass the implementation of information technology first do not show any significant effect, in other words no occurrence on the mediation but have a positive results. Furthermore, based on line 1 R Square analysis, it showed that the effect of implementation of information system audit towards implementation information technology is 88.6% and could be explained by other factors not included in this study, such as optimizing the use of its resources in the form of human resources software and hardware. Next, for R Square on 2 line analysis, it showed that the effect of implementation towards information systems audit and implementation information technology on auditor performance is 78.8%, explained by other factors not included in this study, such as planning for auditing and motivation auditors to do auditing. Keywords: Implementation of information system audit, the performance of auditors, information technology, the path analysis.