审计
非概率抽样
会计
可靠性(半导体)
职业道德
考试(生物学)
心理学
统计显著性
业务
统计
工程类
医学
数学
工程伦理学
环境卫生
物理
古生物学
功率(物理)
生物
量子力学
人口
作者
Taufiq Akbar,Panubut Simorangkir,Taufiq Akbar
标识
DOI:10.52728/ijtc.v3i3.514
摘要
This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.
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