The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

Autor:	Rutmada Silalahi, Panubut Simorangkir, Taufiq Akbar
Jazyk:	angličtina
Rok vydání:	2022
Předmět:	computer assisted audit technique (caat) professional ethics auditor performance Accounting. Bookkeeping HF5601-5689 Revenue. Taxation. Internal revenue HJ2240-5908
Zdroj:	Ilomata International Journal of Tax and Accounting, Vol 3, Iss 3, Pp 297-307 (2022)
Druh dokumentu:	article
ISSN:	2714-9838 2714-9846
DOI:	10.52728/ijtc.v3i3.514
Popis:	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
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/f510c26b03d74ffdbdaa7f423f364a50 Zobrazit plný text záznamu View record in DOAJ