KUALITAS AUDIT TEKNOLOGI INFORMASI DAN PERBEDAAN SUDUT PANDANGNYA DARI SEGI AUDITOR TEKNOLOGI INFORMASI DAN AUDITOR FINANSIAL

Rosalie, Rosalie (2018) KUALITAS AUDIT TEKNOLOGI INFORMASI DAN PERBEDAAN SUDUT PANDANGNYA DARI SEGI AUDITOR TEKNOLOGI INFORMASI DAN AUDITOR FINANSIAL. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This research aim is to obtain empirical evidence of information technology audit quality factors.The number of sample used in this research is 101 respondents for IT auditor and 169 respondents for financial auditor. The top 5 for IT audit quality factors are planning and methodology, fieldwork & audit procedures, business process knowledge, resource availability and business environment. The results shows that planning and methodology, fieldwork and audit procedures, resource availability, business scale and audit scope, integrity, auditor experience, auditability, auditee relationship don’t have significant difference between IT auditor and financial auditor perspective. While business process knowledge, business environment, responsiveness, accounting knowledge and audit skills, independence and IT and control knowledge have significant difference between IT auditor and financial auditor perspective.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 03 May 2021 07:35
Last Modified: 20 Jun 2023 02:55
URI: http://repository.untar.ac.id/id/eprint/27233

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