Kristian, Michelle ENGARUH PENGGUNAAN PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), KONFLIK PERAN, TEKANAN PERAN TERHADAP PROFESSIONALITAS AUDITOR LEVEL SENIOR (Studi empiris pada KAP Tangerang dan Jakarta). ENGARUH PENGGUNAAN PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), KONFLIK PERAN, TEKANAN PERAN TERHADAP PROFESSIONALITAS AUDITOR LEVEL SENIOR (Studi empiris pada KAP Tangerang dan Jakarta).
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Abstract
The ability of the auditor to make audit findings results are performance of an auditor. An auditor must perform well by performing his work in accordance with auditing standards to result an enhancing degree of confidence in the financial statements which will be used in decision making. This research aims to determine whether the usage of computer-assisted audit techniques (CAAT), role of conflict, and role of Stress can have an impact on auditor’s performance. The objects of this research are senior auditors who worked in Public Accounting Firm in Tangerang and Jakarta areas. The method of collecting primary data was done by distributing questionnaires. Sampling was done by using convenience sampling method and total sample used was 109 respondents. Data analysis method is multiple linear regression method. The results of this study is the usage of computer - assisted audit techniques (CAAT) has significant influence on auditor performance. While role of conflict and role of stress does not have significant impact on auditor performance.
| Item Type: | Article |
|---|---|
| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 15 Dec 2020 12:02 |
| Last Modified: | 15 Dec 2020 12:02 |
| URI: | http://repository.untar.ac.id/id/eprint/13435 |
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