PENGARUH PEMAHAMAN GOOD GOVERNANCE DAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KINERJA AUDITOR DENGAN ARTIFICIAL INTELLIGENCE SEBAGAI VARIABEL INTERVENING

DEVA AYU PRADANI, . (2022) PENGARUH PEMAHAMAN GOOD GOVERNANCE DAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KINERJA AUDITOR DENGAN ARTIFICIAL INTELLIGENCE SEBAGAI VARIABEL INTERVENING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk memberikan bukti empiris tentang pengaruh pemahaman good governance dan penguasaan teknik audit berbantuan komputer dengan artificial intelligence sebagai variabel intervening. Penelitian ini menggunakan data primer, dengan dilakukan penyebaran kuesioner pada 62 auditor independen di 7 Kantor Akuntan Publik (KAP) wilayah Jakarta Selatan. Teknik pengambilan sampel yang digunakan dalam penelitian ini, yaitu purposive sampling. Sedangkan metode yang digunakan pada penelitian ini yaitu Partial Least Squares-Structural Equation Modelling (PLS-SEM) dengan software Smart Partial Least Square (SmartPLS) 3.2.9 dan tingkat signifikansi pengujian yaitu sebesar 5%. Berdasarkan hasil penelitian ini menunjukkan bahwa pengaruh pemahaman good governance berpengaruh positif dan signifikan terhadap kinerja auditor, penguasaan teknik audit berbantuan komputer berpengaruh positif dan signifikan terhadap kinerja auditor, artificial intelligence berpengaruh positif dan signifikan terhadap kinerja auditor, pemahaman good governance berpengaruh positif dan signifikan terhadap artificial intelligence, penguasaan teknik audit berbantuan komputer berpengaruh positif dan signifikan terhadap artificial intelligence, artificial intelligence memediasi hubungan pemahaman good governance terhadap kinerja auditor dan artificial intelligence tidak memediasi hubungan penguasaan teknik audit berbantuan komputer terhadap kinerja auditor. This research was conducted to provide empirical evidence about the effect of comprehension of good governance, mastery of computer assisted audit techniques on auditor performance by artificial intelligence as an intervening variables. This study uses primary data obtained throuugh the distribution of questionnaires to 62 independent audititors in 7 Public Accountant Office (KAP) South Jakarta area. The sampling technique used in this research is purposive sampling. While, the method used in this research is Partial Least Squares-Structural Equation Modelling (PLS-SEM) with software Smart Partial Least Square (SmartPLS) 3.2.9 and a test significance level of 5%. Based on research obtained that comprehension of good governance has a positive and significant effect on auditor performance, mastery of computer assisted audit techniques has a positive and significant effect on auditor performance, artificial intelligence has a positive and significant effect on auditor performance. comprehension of good governance has a positive and significant effect on artificial intelligence, mastery of computer assisted audit techniques has a positive and significant effect on artificial intelligence, artificial intelligence has mediate the relationship comprehension of good governance to audit performance, and artificial intelligence does not mediate the relationship master of computer assisted audit techniques to auditor performance. . Keywords: Comprehension of Good Governance, Mastery of Computer Assisted audit Techniques, Artificial Intelligence, Auditor Performance.

Item Type:	Thesis (Sarjana)
Additional Information:	1. Dr. Choirul Anwar, SE., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA 2. Diah Armeliza, SE., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Teknologi dan Ilmu Terapan > Ekonomi Rumahan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 13130 not found.
Date Deposited:	02 Mar 2022 03:47
Last Modified:	02 Mar 2022 03:47
URI:	http://repository.unj.ac.id/id/eprint/23153

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