PENGARUH PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KINERJA AUDITOR

Legowo, Dhita Charvina (2014) PENGARUH PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KINERJA AUDITOR. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini memiliki 3 tujuan, yaitu : 1) untuk mengetahui tentang gambaran penerapan teknik audit berbantuan komputer, 2) untuk mengetahui tentang gambaran kinerja auditor, 3) Untuk mengetahui pengaruh penerapan teknik audit berbantuan komputer terhadap kinerja auditor.
Data dikumpulkan dengan menggunakakan kuesioner menggunakan skala ordinal. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 53 orang responden. Sebelum dilakukan pengumpulan data, kuesioner diuji terlebih dahulu validitas dan reliabilitasnya dengan menggunakan korelasi Rank dan Alpha Cronbach yang dalam pengujiannya menggunakan software SPSS 16.0. Analisis koefisien korelasi dan koefisien determinasi juga diuji dengan rumus Rank Spearman dengan menggunakan software SPSS 16.0.
Hasil dari penelitian ini menunjukkan bahwa: 1) Teknik Audit Berbantuan Komputer dapat didefinisikan sebagai penggunaan teknologi dalam membantu pelaksanaan audit, 2) Kinerja auditor merupakan hasil kerja yang dicapai auditor dalam pelaksanaan tugas pemeriksaan di lapangan sesuai dengan beban kerja yanag diberikan kepadanya baik secara kualitas dan kuantitas, 3) Penerapan teknik audit berbantuan komputer berpengaruh positif terhadap kinerja auditor KAP di Bandung dan BPK RI perwakilan provinsi Jawa Barat dengan koefisien korelasi sebesar 0,486 dan koefisien determinasi sebesar 0,236. Hal ini menggambarkan bahwa sebanyak 23,6% dari variabel dependen dipengaruhi oleh variabel independen. Sedangkan sisanya sebanyak 76,4% dipengaruhi oleh variabel independen lain yang tidak diteliti pada penelitian ini.

Kata Kunci: Kinerja Auditor, Penerapan TABK, Kinerja, Auditor, TABK

This research has three purposes, they are: 1) to explain the application Computer Assisted Audit Techniques and Tools (CAATT) in general 2) to explain auditor’s performance in general and 3) to explain the influence of the aplication Computer Assisted Audit Techniques and Tools (CAATT) on auditors’ work performance. Data were collected by using close-ended questioners. There were about 31 respondents in this research. Before collecting data, validity and reability of questioners were tested by using Spearman Rank dan Cronbach Alpha with SPSS 16.0 software.Correlation Coefficient Analisys and Determination Coefficient Analisys also were tested by using Spearman Rank with SPSS 16.0. The result of this research are: 1) Computer Assisted Audit Techniques and Tools (CAATT) can be defined as “any use of technology to assist in the completion of an audit. 2) Auditors’ performance is auditors’ work achieved in the implementation of field inspection duties in accordance with the workload assigned to both quality and quantity. 3) Computer Assisted Audit Techniques and Tools (CAATT) positively influence on auditors’ work performance with The Correlation Coefficient about 0,486 and the result of regression shows that Coefficient Determination is 0,236. It shows that 23,6% of dependentt variable (auditors’ performance) is influenced by independent variable (Computer Assisted Audit Techniques and Tools), and the rest 76,4% is influenced by the other indepedent variables which aren’t tested in this research.

Keywords: Auditors’ Performance, The application CAATT, Performance, Auditor, CAATT

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Item Type:	Thesis (S1)
Uncontrolled Keywords:	Kinerja Auditor, Penerapan TABK, Kinerja, Auditor, TABK
Subjects:	H Social Sciences > H Social Sciences (General) Q Science > QA Mathematics > QA75 Electronic computers. Computer science
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	DAM STAF Editor
Date Deposited:	28 Aug 2014 02:36
Last Modified:	28 Aug 2014 02:36
URI:	http://repository.upi.edu/id/eprint/11254

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