Pengaruh Computer Self Efficacy dan Teknik Audit Berbantuan Komputer Terhadap Kinerja Auditor (Studi Kasus Pada Perwakilan BPKP Provinsi Sumatera Barat)

Aditya, Ramdandika Amrullah (2017) Pengaruh Computer Self Efficacy dan Teknik Audit Berbantuan Komputer Terhadap Kinerja Auditor (Studi Kasus Pada Perwakilan BPKP Provinsi Sumatera Barat). Diploma thesis, Universitas Andalas.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Computer Self Efficacy dan Teknik Audit Berbantuan Komputer terhadap kinerja auditor di Perwakilan BPKP Provinsi Sumatera Barat. Penelitian ini menggunakan Computer Self Efficacy dan Teknik Audit Berbantuan Komputer sebagai variabel bebas dan Kinerja Auditor sebagai variabel terikat. Variabel dalam penelitian ini diukur menggunakan kuesioner dengan 5 skala likert. Penelitian ini dilakukan di Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Barat. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada seluruh auditor sebagai responden (sensus). Teknik analisis menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukan bahwa Computer Self Efficacy dan Teknik Audit Berbantuan Komputer berpengaruh positif signifikan terhadap kinerja auditor. Kata Kunci : Computer Self Efficacy , Teknik Audit Berbantuan Komputer, Kinerja Auditor This research aims to determine the effect of Computer Self Efficacy and Computer Assisted Audit Techniques (CAATs) on the performance of auditors. This research uses Computer Self Efficacy and Computer Assisted Audit Techniques (CAATs) as independent variables and the performance of auditors as the dependent variable. The variable in this research was measured using a questionnaire with 5 Likert scale. This research was conducted in the Representative Office of Finance and Development Supervisory Agency (BPKP) Western Sumatera Province. Data was collected by distributing questionnaires to all auditors as respondents (Census). Techniques of analysis using multiple linear regression analysis. These result indicate that Computer Self Efficacy and Computer Assisted Audit Techniques (CAATs) have significant positive effect on the performance of auditors. Keywords : Computer Self Efficacy, Computer Assisted Audit Techniques, Performance of Auditors.

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