Pengaruh Profesionalisme Dan Penerapan Teknologi Informasi Di Masa Pandemi Covid-19 Terhadap Kinerja Auditor Internal Pemerintah Dengan Pelatihan Auditor Sebagai Variabel Moderasi (Studi pada Auditor BPKP Perwakilan Daerah Istimewa Yogyakarta)

Rahma, Amila Nazla (2021) Pengaruh Profesionalisme Dan Penerapan Teknologi Informasi Di Masa Pandemi Covid-19 Terhadap Kinerja Auditor Internal Pemerintah Dengan Pelatihan Auditor Sebagai Variabel Moderasi (Studi pada Auditor BPKP Perwakilan Daerah Istimewa Yogyakarta). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of professionalism and the application of information technology on the performance of government internal auditors during the COVID-19 pandemic with auditor training as a moderating variable. Respondents in this study were government internal auditors who worked at the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Office for the Special Region of Yogyakarta Representative. Auditors who became sample in this study were 32 people. The results indicate that professionalism and information technology have a positive effect on auditor performance, auditor training as a moderating variable was not proven to be able to moderate the professionalism on auditor performance, but auditor training as a moderating variable was proven to be able to moderate or strengthening the relationship between information technology on auditor performance.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RAH p 7138/2021
Uncontrolled Keywords: professionalism, application of information technology, auditor performance, auditor training.
Subjects: AKUNTANSI > Audit
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 10 Feb 2023 04:25
Last Modified: 10 Feb 2023 04:25
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/561

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