CD Skripsi
Pengaruh Implementasi Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi Dan Knowledge Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru)
ABSTRACT
This study aims to determine and obtain empirical evidence on the influence of accounting information system implementation, information technology utilization, and knowledge on auditor performance at public accounting firm in Pekanbaru City. This study uses primary data obtained from questionnaires.The population in this study were all auditors who worked at the Public Accounting Firm in Pekanbaru City which were listed in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2025. The number of samples in this study was 58 respondents using the census method or saturated sampling. The data were analyzed using multiple linear regression analysis. The results of this study show that the accounting information system implementation has a significant effect on auditor performance, information technology utilization has a significant effect on auditor performance, and knowledge has no significant effect on auditor performance at Public Accounting Firm in Pekanbaru City.
Keywords: AIS Implementation, IT Utilization, Knowledge, Auditor Performance
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