| Summary: | 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.
|
|---|