PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN ATAS TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA AUDITOR INTERNAL

Abstract

This research is intents to obtain empirical evidence of usage effectiveness and trust to accounting information systems technology to internal auditor performance. The sample used in this study consist of 51 internal auditors who study at YPIA on Mei 2010. This research has used questionnaires were proceed and analyzed by multiple regression analysis method. In determining the respondents, this research used the convenience sampling. The hypothesis of this research are: (1) usage effectiveness to accounting information systems technology influenced with internal auditor performance, (2) trust to accounting information systems technology influenced with internal auditor performance, (3) usage effectiveness and trust to accounting information systems technology simultaneously influenced with internal auditor performance.