PENGARUH GENERALIZED AUDIT SOFTWARE, COMPUTER SELF-EFFICACY, DAN PELATIHAN AUDITOR TERHADAP KINERJA AUDITOR (STUDI PADA AUDITOR YANG BEKERJA DI KANTOR AKUNTAN PUBLIK KOTA JAKARTA SELATAN)

TRESNAWATI, AISYAH (2025) PENGARUH GENERALIZED AUDIT SOFTWARE, COMPUTER SELF-EFFICACY, DAN PELATIHAN AUDITOR TERHADAP KINERJA AUDITOR (STUDI PADA AUDITOR YANG BEKERJA DI KANTOR AKUNTAN PUBLIK KOTA JAKARTA SELATAN). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Generalized Audit Software, Computer SelfEfficacy, and auditor training on auditor performance at a Public Accounting Firm in South Jakarta. This study used a quantitative descriptive design with a causality approach. The population in this study were auditors working at a Public Accounting Firm in South Jakarta. This study had a sample of 103 auditors obtained using a convenience sampling technique. The data used were primary data obtained through direct questionnaire distribution. Data analysis was performed using Statistical Product and Service Solutions (SPSS) version 25, using descriptive statistical tests, data quality tests (validity and reliability tests), classical assumption tests (normality tests, multicollinearity tests, and heteroscedasticity tests), and hypothesis tests (multiple linear regression, coefficient of determination tests, simultaneous significance tests, and partial significance tests). The results of this study indicate that Generalized Audit Software has no significant effect on auditor performance, Computer Self-Efficacy has a significant effect on auditor performance, and auditor training has a significant effect on auditor performance. Keywords: Generalized Audit Software, Computer Self-Efficacy, Auditor Training, Auditor Performance, Public Accounting Firm Penelitian ini bertujuan untuk menganalisis pengaruh Generalized Audit Software, Computer Self-Efficacy, dan pelatihan auditor terhadap kinerja auditor pada Kantor Akuntan Publik di Kota Jakarta Selatan. Penelitian ini menggunakan desain deskriptif kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Penelitian ini memiliki sampel sebanyak 103 auditor yang didapat menggunakan teknik convenience sampling. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner secara langsung. Analisis data dilakukan menggunakan Statistical Product and Service Solutions (SPSS) versi 25 dengan tahapan uji statistik deskriptif, uji kualitas data (uji validitas dan uji reliabilitas), uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas), serta uji hipotesis (regresi linier berganda, uji koefisien determinasi, uji signifikansi simultan,uji signifikansi parsial). Hasil penelitian ini menunjukkan bahwa Generalized Audit Software tidak berpengaruh signifikan terhadap kinerja auditor, Computer Self-Efficacy berpengaruh signifikan terhadap kinerja auditor, dan pelatihan auditor berpengaruh signifikan terhadap kinerja auditor. Kata Kunci: Generalized Audit Software, Computer Self-Efficacy, Pelatihan Auditor, Kinerja Auditor, Kantor Akuntan Publik

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 205
NIM/NIDN Creators: 43221110125
Uncontrolled Keywords: Generalized Audit Software, Computer Self-Efficacy, Pelatihan Auditor, Kinerja Auditor, Kantor Akuntan Publik
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi > 174.4 Business Ethics/Etika Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 27 Sep 2025 04:42
Last Modified: 27 Sep 2025 04:42
URI: http://repository.mercubuana.ac.id/id/eprint/98533

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