FAKTOR-FAKTOR EFEKTIVITAS SISTEM E-AUDIT (STUDI EMPIRIK PADA E-AUDIT PERJALANAN DINAS BPK RI PERWAKILAN PROVINSI JAWA TENGAH)
Abstract: This study aims to
examine the factors the effectiveness of e-audit system in the BPK RI
Representative of Central Java province. The variables associated with the
effectiveness of e-audit system, such as the competence of the examiner, the
audit findings, perceived ease, perceived usefulness, quality systems, and
quality information. This study was conducted with non-probability method
through a case study with a population of respondents is representative
examiner BPK which has implemented the e-audit as many as 17 people. Tests were
conducted in the study using SPSS 19 with the type of non -parametric tests
such as the Shapiro Wilk normality test, and hypothesis testing with Pearson
Product Moment correlation test.
The results showed that there is a positive and significant relationship
between the variables of audit findings, perceived ease of use, perceived
usefulness, system quality, information quality and effectiveness of e-audit
system.
Penulis: Dewi Nindyastuti,
Endang Kiswara
Kode Jurnal: jpakuntansidd141133
