Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor

I. Putra, Ni Gusti Putu Wirawati
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Abstract

This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method of determining the sample in this study using a purposive sampling technique. Data collection through survey methods with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the use of information technology, professionalism and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism and experience which are very important for every auditor to have. Keywords: Utilization Of Information Technology; Professionalism; Experience; Auditor Performance
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利用信息技术、专业精神、劳动经验和审计工程师
本研究旨在检验信息技术的使用、专业精神和工作经验对审计师绩效的影响。这项研究是在巴厘省公共会计师事务所(KAP)进行的。样本数量为52人,本研究采用有目的的抽样技术确定样本。通过调查方法和问卷技术收集数据。所使用的数据分析技术是多元线性回归分析。基于分析结果,发现信息技术的使用、专业性和经验对审计师的绩效有积极影响。这证明审计师的绩效受到信息技术使用、专业精神和经验的影响,这些对每个审计师来说都非常重要。关键词:信息技术利用;专业性;经验审计师绩效
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发文量
185
审稿时长
24 weeks
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