Penggunaan Teknik Audit Berbasis Komputer melalui Tahapan Prosedur Audit dan Dampaknya terhadap Kinerja Auditor

Abstract

The purpose of research is to investigate the influence of Computer Assisted Audit Techniques (CAATs) to auditor performance with audit procedure as intervening variable. there are 60 respondents of independent auditors who working at CPA firm in jakarta. The sampling method to select research sample is convenience sampling method to select research. Hyphotesis testing use a path analysis method. The result of research shows that CAATs can be direct influence to auditor performance and audit procedure not as intervening variable. Keywords: computer assisted audit techniques, auditor performance, audit procedure