PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KEPERCAYAAN DAN KOMPLEKSITAS OPERASI TERHADAP PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER

Handayani, Alvina (2014) PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KEPERCAYAAN DAN KOMPLEKSITAS OPERASI TERHADAP PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Alvina Handayani, 2014: The Effect Of Utilization Of Information Technology, Trust And Complexity Of Operations On The Application Of Computer Aided Audit Techniques. Supervisor : (1) Marsellisa Nindito, SE, Akt, M.Sc, CA, (2) Choirul Anwar, MBA, MAFIS, CPA. The purpose of this research is to analyze the influence of utilization of information technology, trust and complexity of operations on the application of computer aided audit techniques. Many factors that tested in this research are utilization of information technology, trust and complexity of operations as independent variables and the application of computer aided audit techniques as dependent variable. Sample of this research is obtained from central Jakarta. Data of this research is primary data and selection of sampling used convenience sampling method. An analyze that used is multiple linier regression at significancy 5 %. As a result of testing on properness of the model, it shows that all independent variables like utilization of information technology, trust and complexity of operations have effect to the application of computer aided audit techniques in simultan. Whereas, a result of testing on hypothesis shows that only utilization of information technology and complexity of operations have effect to the application of computer aided audit techniques. But there isn`t an evidence that trust has effect to the application of computer aided audit techniques.

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