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Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) Dan Dampaknya Terhadap Perceived Commercialisation Kantor Akuntan Publik

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating.
The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.


Keyword : Professional and Organisational identities, Computer -
Assisted Audit Techniques (CAAT), Environment complexity of accounting information system, along with perceived commercialisation

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0005)
10 07. 219 (0005)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0005)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Kimia.,
Deskripsi Fisik
xii, 199 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0005)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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