The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance
- https://doi.org/10.2991/aebmr.k.200626.033How to use a DOI?
- the use of Computer-Assisted Audit Techniques, professional ethics, auditor’s motivation, auditor’s performance
The purpose of this study was to examine the impact of the use of Computer-Assisted Audit Techniques (CAAT), professional ethics, and auditor’s motivation on auditors’ performance. The study was conducted by using survey method which distributed the questionnaires to auditors in Public Accounting Firm. The objects of this research were managers and partners in Public Accounting Firm in Tangerang and Jakarta areas. Sampling was conducted by using convenience sampling method and total sample obtained were 109 respondents. Data analysis method was multiple linear regression. This study concluded that the use of CAAT and professional ethic had significant effect on the auditor’s performance. Meanwhile, auditor’s motivation had no effect on performance. In addition, Public Accounting Firms (KAP) could provide more various assignments for auditors in order to improve their experience. Thus, the auditor’s performance would be increased.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Michelle Kristian PY - 2020 DA - 2020/06/29 TI - The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance BT - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 177 EP - 182 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.033 DO - https://doi.org/10.2991/aebmr.k.200626.033 ID - Kristian2020 ER -