Authors:

Pande Made Putra Wedantha, Ni Luh Sari Widhiyani

Abstract:

“This study was conducted to prove the effect of usefulness, ease of use and the competence of the auditors on the successful application of computer-assisted audit techniques. The location of this research is in the Public Accounting Firm, which is listed on the Indonesian Institute of Certified Public Accountants region of Bali in 2014. The method of determining the sample in this study use nonprobability sampling method. The technique used is purposive sampling technique and obtained 43 samples were used for analysis. Data collection method in this research using questionnaires and analysis techniques use multiple linear regression techniques. Based on the analysis, it is known that the usefulness, ease of use and the competence of auditors have a positive and significant impact on the success of the application of computer-assisted audit techniques.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-14531

Published

2016-01-25

How To Cite

PUTRA WEDANTHA, Pande Made; SARI WIDHIYANI, Ni Luh. PENGARUH KEMANFAATAN, KEMUDAHAN PEMAKAIAN DAN KOMPETENSI AUDITOR PADA KEBERHASILAN PENERAPAN TEKNIK AUDIT BERBANTU KOMPUTER.E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 399-424, jan. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-14531. Date accessed: 28 Aug. 2025.

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Issue

Vol 14 No 1 (2016)

Section

Articles

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