Pengaruh Etika Profesi, Independensi, dan Teknik Audit Berbantuan Komputer Terhadap Kinerja Auditor Internal Pemerintah Berdasarkan Persepsi Auditor Internal Pada Perwakilan BPKP Provinsi Sumatera Barat
Aidil Akbar dan Lulus Kurniasih

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Abstract

This study aims to examine the influence of professional ethics, independence and computer-assisted audit techniques to the performance of government internal auditors based on internal auditors' perception on BPKP representative of West Sumatra Province. This research uses survey method to internal auditor working at BPKP representative of West Sumatera Province. The variables in this study were measured using questionnaires with 5 Likert scales. Data collection was done by distributing questionnaires directly to all selected respondents. The method used in determining the sample of this study is using purposive sampling technique. Data analysis technique using multiple linear regression analysis with the help of program SPSS Version 23.00 for windows. The result of hypothesis testing shows that professional ethics, independence and computer-assisted audit techniques have a positive effect on the performance of government internal auditors. The result of determination coefficient test shows that the value of adjusted coefficient R square is 0,384. It is interpreted that variations of Government Internal Auditor's Performance variables can be explained by variations of Professional Ethics, Independence, and Computer Assisted Audit Techniques by 38.4% and 61.6% of the rest explained by other variables outside the model.

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Keywords
professional ethics, independence, computer-assisted audit techniques, performance of government internal auditors

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