PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Kota Makassar)

Abstract

SUMMARY ANDI MUHAMMAD ISMAIL. 2019. The Influence of Information Technology Application on Auditor Performance (Study at Public Accountant Firm in Makassar). Thesis, Economics Faculty in State University of Makassar. Advisers by Samirah Dunakhir, SE.,M.Buss.,PH.D., Ak., CA. and Samsinar Anwar, S.Pd., SE.,M.Si.,Ak.,CA. This research aimed to determine the influence of information technology application on auditor performance at public accountant firms in Makassar. The variables used in this research were information technology application as an independent variable, measured by perceived usefulness and ease of use of information technology application. Auditor performance as a dependent variable, measured by the quality of work, the quantity of work, and the timeliness. The population in this research were all auditors who worked at public accountant firm a number of 60 auditors. The sample in this research was the auditor who worked in the public accountant firm in Makassar choosen by the convenience sampling method a number of 36 auditors. The data were collected using questionnaire. The data obtained were analyzed using data quality test, classical assumption test, and hypothesis test regression analysis. The result of this research showed that information technology application had not a significant impact on auditor performance. Keywords: Information Technology Application and Auditor Performance