PENGARUH FAKTOR PERSONALITY DAN PROFESIONAL COMMITMENT TERHADAP KEAHLIAN COMPUTER AUDIT.

Abstract

ABSTRACT In line with the upsurge of computer application in companies in processing their information, auditor's skill of computerized audit becomes vey important On the other side, research result of BPKP's Research and Development Center (1998) showed that auditor's skill of computerized audit was still low. Based on the condition, we have to detect the cause of weakness of auditor's comprehension on the computerized audit. The research subject were compartment accountant of public sector and compartment public accountant. Of 225 questioners sent to selected accountant, 80 responses were acquired It means that response's rate was 35.50 %. The research was aimed at examining how deep personality factors and profesional commitment influenced auditor's skill of computerized audit. The examination was carried out by Regresion Analysis and assumtion test such - Normality, Non Responce Bias and Abnormalities Classical Asupmtion (Multicollinierity, Heterocesdacity and Otocorellation). Result of the research shows that auditors anxiety influenced auditor's skill of computerized audit signiflcantly,but auditor's profesonalism and computer attitudes did not. Key Word : Skill of Computerized Audit, Personality and Profesional CommitmentABSTRAK Sejalan meningkatnya penggunaan komputer oleh perusahaan dalam mengolah informasinya, keahlian auditor di bidang Computer Audit semakin penting . Di sisi lain, basil penelitian Puslitbang BPKP (1998) , menunjukkan masih rendahnya keahlian para Akuntan di bidang tersebut.. Dengan kondisi tersebut perlu diteliti penyebab dari lemahnya pemahaman auditor di Indonesia di bidang Computer Audit. Subyek penelitian yang digunakan adalah para akuntan kompartemen sektor publik (pemerintah) dan kompartemen akuntan publik. Dari 225 kuisioner yang dikirim kepada akuntan yang dipilih , diperoleh responden sebanyak 80 akuntan atau tingkat pengembalian sebanyak 35,5 %.. Penelitian ini menguji sejauh mana pengaruh Faktor Personality dan Profesional Commitment terhadap Keahlian seorang Auditor di bidang Computer Audit. Pengujian yang dilakukan dengan menggunakan Analisis Regresi serta uji asumsi lainnya seperti Normalitas, Non Responce Bias, serta Penyimpangan Klasik. Hasil penelitian menunjukkan adanya pengaruh yang signifikan dari sikap cemas (Anxiety) seseorang terhadap keahlian di bidang Computer Audit. Sebaliknya tidak ada pengaruh yang signifikan dari Tingkat Profesionalisme seseorang dan pandangan seseorang meughadapi perkembangan komputer (Attitudes) terhadap keahliannya di bidang Computer Audit. Kata lcunci : Keahlian Computer Audit, Personality dan Profesional Commitment.