PENGARUH KOMPLEKSITAS AUDIT DAN COMPUTER ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATT) TERHADAP EFISIENSI PROSES AUDIT

Swandaru, Arif (2014) PENGARUH KOMPLEKSITAS AUDIT DAN COMPUTER ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATT) TERHADAP EFISIENSI PROSES AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ARIF SWANDARU. The influence of audit complexity and Computer Assisted Audit Techniques and Tools Audit (CAATT) on Process Efficiency Audit. Faculty of Economics, State University of Jakarta. 2014. This study aimed to examine the influence of the complexity of the audit and the audit process efficiency CAATT against partial and simultaneous. This study used primary data based on questionnaires given to the auditor's accounting firms in Jakarta registered in an affordable and Indonesian Institute of Certified Public Accountants. Techniques used in the sampling and purposive sampling was obtained 30 respondents with affordability distance and time. Process Efficiency Audit (Dependent Variable) in this study was measured objectives and responsibilities of the audit, audit evidence, audit planning and analytical procedures, materiality and risk, internal control and risk management, fraud audits, impact of information technology on the audit process, and the overall planning and audit program. While this is the complexity of the Independent Variables Audit measurements obtained in the audit task difficulty, and CAATT as measured by the method of test data, integrated test facility, parallel simulation, Embadded Audit Module (EAM), and Generalized Audit Software (GAS). The influence of the three variables and relationships are tested using multiple regression analysis. T test results showed that the complexity of the Audit and partial significant effect on the efficiency of the Audit Process. Then CAATT significant influence and partially on Process Efficiency Audit. Then the test results show the complexity of the Audit and F simultaneously CAATT and significant effect on the efficiency of the Audit Process. Thus, this hypothesis is proven.

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