FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR BANK: STUDI EMPIRIS DI BANK INDONESIA

• Main Authors: , KHRESNA HARDIANTO, , Syaiful Ali, S.E., M.I.S., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/130460/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70882
• Institution: Universitas Gadjah Mada

Bank auditors are now widely use the system in performing audits of banks in Indonesia, which can improve the performance of the auditor. Several other factors such as pressure of work and motivation to be a factor that increases the performance of auditors from a psychological point of auditors. This study analyzed the acceptance of Computer- Assisted Audit System (CAAS) and the pressures of work and work motivation on research object which is Auditor Bank's is working in Bank Indonesia with the aim of finding empirical evidence of the influence of Perceived Usefulness on Information Systems (PU), Computer Anxiety (CA), Quality Information Systems (SI), Computer Training (PK), Computer Self-Efficacy (SE), Working Pressure (TK), Working Motivation (MK), and Satisfaction Using Information Systems (KPS) on the performance of the Bank Auditors at Bank Indonesia. This study uses primary data by giving questionnaires to 238 Bank Auditors working in Bank Indonesia, which has been using the system audit, to determine the perception of auditor at Bank Indonesia, the audit system used by Bank Indonesia and its impact on the performance of the auditor at Bank Indonesia. The results of the questionnaire were analyzed by multiple regression analysis that consists of a normality test, reliability test, validity test, descriptive statistics, and simple regression analysis. The results showed that the application of the system in Bank Indonesia has adequate and positive impact on the performance of auditors in Bank Indonesia, it is supported by the significant effect of computer use to the satisfaction of the performance of the auditors. However, in this study the perception of the usefulness and quality of the system is not significant because there are other variables that should be included as an intermediary variables such as, intention and attitude, as well as the satisfaction of the use of the system variables can be entered into a liaison between the performance quality system auditors.