ANALISIS FAKTOR TEKANAN E-AUDIT SERTA PERUBAHAN PROSES DAN TEKNIK AUDIT

Abstract

The aims of this research is to determine the factors that forming and magnitude of the explanation for the factors that the pressures of e-audit and changes in the audit process and techniques, also to determine whether they have a correlation. The population of this study is BPK RI’s auditors in both at headquarters and representative offices in 34 provinces. Research sampel obtained in this study is 161 BPK RI’s auditors as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using Exploratory Factor Analysis and Pearson Product Moment Correlation. The results showed that pressure lead to adoption of practices new audit consists of two factors, namely the professional and technical factors, where these factors are able to explain 78.855% of the above variables. changes in the appropriateness of traditional auditing practices and techniques divided into four factors, namely the reliance on information technology controls, the use of the real-time system, uncertainty, and security in which these factors are able to explain at 81.850% of the variables. While testing the correlation between these two variables indicates that the two variables have a positive relationship is quite strong. When there is an increase in pressure leads to the application of audit practices, the possibility of changes in the appropriateness of traditional auditing practices and techniques will also increase, and vice versa in case of pressure drop that leads to the application of auditing practices, the new possibilities for appropriateness of traditional auditing practices and techniques audit will also decrease.