PENGUKURAN TERHADAP PENGGUNAAN TEKNOLOGI INFORMASI AUDIT DAN PERSEPSI KEGUNAAN
Abstract: Information
technology today is growing very rapidly so that information technology plays
an important role and become a staple of the human. This research aims to
examine the use of information technology auditing and perceived importance.
This research is a replication of the research that has been done by Janvrin et
al (2008) in the United States with some modifications due to differences in
the location of the object population, and methods of analysis. Totally
responden of 46 auditors who work in the public accountant Bigfour and non
Bigfour used in this study. Data analysis method that has been used is Partial
Least Square with statistical programs SmartPLS 2.0 M3. This research is
expected to measure the importance of the use of information technology audit
so that it can directly affect the audit assessment and the effectiveness and
efficiency of the work of auditors. The result of this researchindicate that
perceived usefulness has a positive and significant influence with the
examination of the use of information technology and the importance of
perception.
Penulis: Yosua Carisma, Endang
Kiswara
Kode Jurnal: jpakuntansidd140963
