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Dampak Teknologi Informasi Terhadap dan Etika Profesi Akuntan Publik Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Wilaya DKI Jakarta

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onal ethics of public accountants for auditor performance. The result expected to
provide benefits in the audit process of financial statements that they can to improve the
auditor performance in public accounting firms in DKI Jakarta area. Respondent used in
this study are auditors who work in public accounting firms in DKI Jakarta area. Data
collection methods used was questionnaire. The analytical method used in this research
is descriptive analysis. The verification analysis is used to test the outer model, inner
model and hypothesis testing with SmartPLS 3th version. Result of this research reveals
that of the two variables; information technology and professional ethics of public
accountants that have significant positive effect on auditor performance. The result of
this analysis show from original sample value of information technology of 0.225 and
professional ethics of 0.691. I t means that information technology and professional ethics
have a significant effect on auditor performance. Meanwhile, the t-statistics value of
information technology is 3.517 and professional ethics is 10.289. It means that
information technology and professional ethics have a significant effect on auditor
performance. The result illustrate that auditors feel benefits when implementing
information technology consisting of artificial intelligence with use of being able to help
analyze big data quickly, reduce errors. Then, cloud computing with the use of large
storage scalability and can adapt to the needs and flexibility of data usage. Then there is
professional ethics in supporting and improving the performance of auditors with the
basic principles formulated by IAPI.
Keywords: Artificial Intelligence, Cloud Computing, Professional Ethics, Performance
Auditor.

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Ketersediaan

AKU21/069

AKU 21/069

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 21/069

Penerbit

Jakarta : Universitas Trilogi., 2020

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Novita

Versi lain/terkait

Lampiran Berkas

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