Faktor-Faktor Yang Mempengaruhi Jenis Evaluasi Teknologi Informasi Dalam Aktivitas Auditor Internal (Survei Pada Emiten-Emiten di Bursa Efek Jakarta/BEJ)

Abstract

Specifically the objectives of this research are (1) to find out the relationship between objectives of the internal control evaluation, the characteristics of the organization and the type of information technology evaluation and (2) to find out the amount of influence of the objectives of internal control evaluation and the characteristics of the organization on the type of the information technology evaluation. The survey method has been applied on 73 companies listed at the Jakarta Stock Exchange as the units of research. A multiple regression model using Ordinal Least Square (OLS) was applied to complete the research analyses. The results of this investigation show that the highest frequency of the performance of the evaluation of the information technology is evaluation of the operating systems and processing network, and there is a positif linear relationship between the objectives of internal control evaluation, the characteristics of the organization and the type of the information technology evaluation. The type of the information technology evaluation is influenced by the objective of internal control evaluation at 4,62,10% and by characteristics of the organization at 8,16% partially, simultaneously influenced by both factors at 61,30% and by other at 38,70%.