PENGARUH KEMANFAATAN, KEMUDAHAN PEMAKAIAN DAN KOMPETENSI AUDITOR PADA KEBERHASILAN PENERAPAN TEKNIK AUDIT BERBANTU KOMPUTER

  • Pande Made Putra Wedantha Fakultas Ekonomi dan Bisnis Universitas Udayana Bali
  • Ni Luh Sari Widhiyani Fakultas Ekonomi dan Bisnis Universitas Udayana Bali

Abstract

This study was conducted to prove the effect of usefulness, ease of use and the competence of the auditors on the successful application of computer-assisted audit techniques. The location of this research is in the Public Accounting Firm, which is listed on the Indonesian Institute of Certified Public Accountants region of Bali in 2014. The method of determining the sample in this study use nonprobability sampling method. The technique used is purposive sampling technique and obtained 43 samples were used for analysis. Data collection method in this research using questionnaires and analysis techniques use multiple linear regression techniques. Based on the analysis, it is known that the usefulness, ease of use and the competence of auditors have a positive and significant impact on the success of the application of computer-assisted audit techniques.

Downloads

Download data is not yet available.
Published
2016-01-25
How to Cite
PUTRA WEDANTHA, Pande Made; SARI WIDHIYANI, Ni Luh. PENGARUH KEMANFAATAN, KEMUDAHAN PEMAKAIAN DAN KOMPETENSI AUDITOR PADA KEBERHASILAN PENERAPAN TEKNIK AUDIT BERBANTU KOMPUTER. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 399-424, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/14531>. Date accessed: 08 feb. 2023.
Section
Articles

Keywords

usefulness, ease of use, the competence of auditors, the successful application of computer-assisted audit technique.