PENGARUH PROFESIONALISME AUDITOR, MATERIALITAS, DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EARLY ISSUES OF AUDIT REPORT PROCEDURE
Daftar Isi:
- Raihan Adhitya Putra, 2020: The Effect of Auditor Professionalism, Materiality, and Computer Assisted Audit Techniques (TABK) on Early Issues of the Audit Report Procedure. State University of Jakarta. The purpose of this research is to test empirically the effect of auditor professionalism, materiality, and computer-assisted audit techniques (CAATs) on early issues of audit report procedure. This analysis uses independent variables, namely auditor professionalism, materiality, and computer-assisted audit techniques (CAATs) and early issues of audit report procedure as the dependent variable. Respondents in this study are auditors who work at the Public Accounting Firm in the DKI Jakarta area. The number of samples used was 50 respondents. This study uses SmartPLS Version 3. The data analysis technique used in this research is the measurement of the outer model consisting of validity and reliability tests and the inner model measurement consisting of R-Square, Q-Square analysis, Bootsrapping test and Path Coefficient. The results of this research test indicate that the professionalism of auditors and computer-assisted audit techniques (CAATs) have no effect on early issues of audit report procedure. Materiality has a positive effect on early issues of audit report procedure. Keywords: Auditor Professionalism, Materiality, Computer Assisted Audit Technique (CAATs), Early Issues of Audit Report Procedure.