Faradiba, Faradiba (2019) PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, LOCUS OF CONTROL DAN EFIKASI DIRI TERAHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN). Undergraduate thesis, Universitas Satya Negara Indonesia.

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Abstract

The purpose of this study was to determine the effect of computer assisted audit techniques, locus of control and self efficacy on auditor performance. The population in this study were auditors who worked in the Public Accountant Office in the South Jakarta area registered with the Directorate of the Indonesian Institute of Certified Public Accountants (IAPI). The sample used in this study was 102 respondents from 21 Public Accounting Firms. The data of this study are primary data obtained through questionnaires. The sampling technique uses purposive sampling, while the data processing method used by researchers is multiple linear analysis with the help of SPSS version 22. The results of this study indicate that locus of control and self efficacy partially have on auditor performance, while the computer assisted audit techniques partially does not have on the auditor's performance.

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