Wijaya, Deviani (2018) PENGARUH FAKTOR DETERMINAN CAAT TERHADAP FRAUD DETECTION DENGAN PENGGUNAAN CAAT SEBAGAI VARIABEL MEDIASI. Skripsi thesis, Universitas Tarumanagara.
Full text not available from this repository.Abstract
The purpose of this research is to identify the effect of Computer Assisted Audit Techniques (CAATs) determination factors on fraud detection with CAATs usage as mediation variable. The data in this research was primary data that have been collected by sending questionnaire to external auditors from public accounting firms in Jakarta. This paper uses the Unified Theory of Acceptance and Use of Technology (UTAUT) main factors that including Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions as the CAATs determinant factors. Data were collected from156 external auditors with a response rate 52,56%. The results indicate that the Performance Expectancy, Social Influence, and Facilitating Conditions are proven to have a positive influence on CAAT, while Effort Expectancy has a negative effect on CAAT. Overall, CAAT are indirectly mediatethe Performance Expectancy that result on a have a significant positive effect on the fraud detection. Meanwhile, the Social Influence and Facilitating Conditions also result in aa positive effect on fraud detection. On the other hand, Effort Expectancy has a negative effect on the detection of fraud. Penelitian ini bertujuan untuk mengidentifikasi pengaruh faktor determinan CAATs terhadap pendeteksian kecurangan dengan penggunaan CAATs sebagai variabel mediasi. Data dalam penelitian ini merupakan data primer yang diperoleh dengan melakukan pembagian kuesioner kepada auditor eksternal dari beragam Kantor Akuntan Publik di Jakarta.Dalam penelitian ini memakai faktor teori Unified Theory of Acceptance and Use of Technology (UTAUT) yaitu Performance Expectancy, Effort Expectancy, Social Influence,dan Facilitating Conditionssebagai Faktor Determinan dari CAAT. Data yang diperoleh dari 156 auditor eksternal dengan tingkat responnya sebesar 52,56%. Hasil penelitian ini menyatakan Performance Expectancy, Social Influence, Facilitating Conditions memiliki pengaruh positif terhadap CAAT, sedangkan Effort Expectancy memiliki pengaruh negatif terhadap CAAT. Dan secara keseluruhan jika dimediasikan,Performance Expectancy secara tidak langsung membawa pengaruh positif yang signifikan terhadap pendeteksian akan kecurangan.Social Influence dan Facilitating Conditions secara tidak langsung memiliki pengaruh positif terhadap pendeteksian kecurangan, namun Effort Expectancy berpengaruh negatif terhadap pendeteksian atas kecurangan. Keywords: Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, CAATs, Fraud Detection, External Auditor, and Jakarta.
| 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 04:35 |
| Last Modified: | 03 May 2021 04:35 |
| URI: | http://repository.untar.ac.id/id/eprint/27072 |
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