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PENGARUH PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KINERJA AUDITOR PADA 5 KANTOR AKUNTAN PUBLIK DI BANDUNG

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This research was meant to find out how the influence of the application computer assisted audit techniques and tools on auditor's performance in 5 CPA frms in bandung. The method used in this rcsearch was descriptive method, i.e with collecting primary data-related issues, i.e by submitting a questionnaire consisting of 22 statements about the application computer assisted audit techniques and tools, and l0 question for auditor's perfonnance. Statistically processed questionnaire data with the formtia Pearson Product Momen an in support using SPSS v.2l for later used as reference to calculate the magninrde of the correlation between the two variables. Based on the result of the rEsearch conducted the implementation of the application computer assisted audit techfques and tools at this company always has been applied applied. This shown from the calculation of the average value of4,0182 which proves that it has been applied accordingly in the company. Based on dre result of the research conducted in the assestrnent of auditor's performance at this company, auditor's able to execute it. Where it shown from the calculation of the average value of4,1200, which means it was carry out in the company. Based on statistical analysis using the formula Pearson Product Moment correlation coefficient, the obtained results of the correlation coefficient or r = 0,693 which gives an indication that there was a strong positive relationship between the application computer assisted audit techniques and tools on auditor's performance. And hypothesis tests conducted showed that t-count ) t-tabte, wx 4,607 > 1,714 it concluded that Ho was rejected which means that there was a significant relationship. The amount of contributions made by the application computer assisted audit techniques and tools on auditor's performance was 48,00%, while the remaining 52,00% influenced by other factors. Regression analysis has been done can be concluded that the application computer assisted audit techniques and tools on auditor's performance data which if the variable the application computer assisted audit techniques and tools increased by one unit then auditor's performance will increase by 0.28.