Sembiring, Devi F. (2018) Pengaruh Penggunaan Teknologi Sistem Informasi Elektronik Terhadap Kinerja Auditor (Studi Pada Auditor Kap Di Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan lingkungan bisnis dan tehnologi informasi yang pesat, kompleksitas sifat penugasan audit, dan tuntutas kualitas audit laporan keuangan menuntut auditor untuk bekerja dalam tim audit yang mampu bekerja secara efisien dan efektif. Salah satu cara untuk mencapai hal tersebut adalah melalui pemberdayaan segala perangkat sistem informasi pendukung yang berbasis teknologi elektronik.Penelitian ini menyajikan hasil uji pengaruh penerapan teknologi sistem informasi elektronik pada kinerja auditor. Penelitian dilakukan dengan menyebarkan kuesioner kepada auditor yang beraada di kota Malang. Hasil penelitian menunjukkan bahwa penerapan teknologi sistem informasi elektronik memiliki pengaruh positif signifikan terhadap kinerja auditor. Hasil penelitian juga menemukan bahwa persepsi kemudahan penggunaan dan persepsi kemanfaatan berdampak positif signifikan pada penggunaan sistem informasi teknologi elektronik di kalangan auditor, dimana persepsi kemudahan penggunaan turut pula mempengaruhi persepsi kemanfaatan yang dianut oleh auditor dalam penggunaan sistem. Kompleksitas kerja auditor juga mempengaruhi secara positif penerapan teknologi sistem informasi elektronik oleh auditor. Temuan penelitian ini merekomendasikan peningkatan penggunaan teknologi sistem informasi elektronik sehingga efektivitas dan efisiensi dalam proses audit dapat ditingkatkan
English Abstract
The rapid development of the business and information technology environment, the complexity of the nature of audit assignments, and the demand for audit quality of financial statements require auditors to work in audit teams that are able to work efficiently and effectively. One way to achieve this is through the empowerment of all technology-based supporting information system devices. This study presents the test results of the application of electronic information system technology on auditor performance. The study was conducted by distributing questionnaires to auditors in Malang. The results showed that the application of electronic information system technology has a significant positive effect on auditor performance. The results also indicated that perceived ease of use and perceived usefulness has a significant positive impact on the use of electronic information systems technology for auditors, in which perceived ease of use also influences the perceived usefulness adopted by the auditor in the use of the system. The complexity of auditors’ work also positively influences the application of electronic information system technology by auditors. Recommendations from the findings of this study are the increase of the use of electronic information system technology so that effectiveness and efficiency in the audit process can be improved
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/607/051810988 |
| Uncontrolled Keywords: | teknologi sistem informasi, kinerja auditor, penggunaan sistem, persepsi kemanfaatan, kompleksitas tugas, information system technology, auditor’s performance, system usage, perceived usefulness, task complexities |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 May 2019 02:24 |
| Last Modified: | 20 Oct 2021 08:01 |
| URI: | http://repository.ub.ac.id/id/eprint/164121 |
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