PERSEPSI AUDITOR KEUANGAN PADA PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER

  • Atika Ulfa Universitas Andalas
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Abstract

Auditors' use of computer-assisted audit techniques is very important because computer-assisted audit techniques play a role in increasing the efficiency and effectiveness of the audit process. To answer this problem, this study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify, and then examine the factors that have the potential to influence the perception of financial auditors to use computer-assisted audit techniques. Specifically, the purpose of this study is to examine the effect of Performance Expectations and Facility Conditions on Auditor's Intentions using computer-assisted audit techniques. Data were obtained from 34 financial auditors consisting of Junior and Senior auditors in several Public Accounting Firms (KAP) in the city of Padang. Data were analyzed using multiple regression. The results show that Performance Expectations and Facilitation Conditions can increase the auditor's intention to use computer-assisted audit techniques. This study underscores that computer-assisted audit techniques can answer the expectations of the auditor's performance, then the condition of the facilities, availability, and completeness of technological facilities can also make it easier for auditors to carry out work using computer-assisted audit techniques, this can make it easier so that the auditor's intention to continue to do the technique appears. computer-assisted auditing.


Penggunaan teknik audit berbantuan komputer oleh auditor sangat penting karena teknik audit berbantuan komputer memegang peran untuk meningkatkan efisiensi dan efektivitas proses audit. Untuk menjawab permasalahan ini penelitian ini menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) untuk mengidentifikasi, dan kemudian memeriksa faktor-faktor yang berpotensi mempengaruhi persepsi auditor keuangan untuk mengunakan teknik audit berbantuan komputer. Secara khusus, tujuan penelitian ini untuk menguji pengaruh Harapan Kinerja dan Kondisi Fasilitas terhadap Intensi Auditor mengunakan teknik audit berbantuan komputer. Data diperoleh dari 34 auditor keuangan yang terdiri dari Junior dan Senior auditor di beberapa Kantor Akuntan Publik (KAP) kota Padang. Data dianalisis menggunakan regresi berganda. Hasil menunjukkan bahwa Harapan Kinerja dan Kondisi Fasilitasi dapat meningkatkan intensi auditor akan mengunakan teknik audit berbantuan komputer. Penelitian ini menggaris bawahi teknik audit berbantuan komputer dapat menjawab harapan kinerja auditor, kemudian kondisi fasilitas, ketersedian dan kelengkapan fasilitas teknologi juga dapat membuat kemudahan auditor dalam melakukan pekerjaan mengunakan teknik audit berbantuan komputer, hal ini dapat membuat kemudahan sehingga muncul intensi auditor untuk terus melakukan teknik audit berbantuan komputer.

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Published
2021-09-30
How to Cite
ULFA, Atika. PERSEPSI AUDITOR KEUANGAN PADA PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER. Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 5, n. 3, p. 297-307, sep. 2021. ISSN 2685-5607. Available at: <http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/1265>. Date accessed: 04 dec. 2021.

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