Learning Validation Control and Input Error Correction on Implementation of Computer Assisted Audit Techniques (CAATS) (Review New Trends in Sustainable Development of Learning Education Management Models for the Accounting Student)

Abstract

This study aims to determine the effect of Learning Model validation control and input error on the implementation of computer assisted audit techniques (CAATs). The data of this study were obtained by using a questionnaire that was used by students in the Accounting Information System course. Questionnaires that can be processed further are 73 questionnaires. The hypothesis was analyzed using Structural Equation Model (SEM) use the 3.0 SmartPLS applications. The research results obtained from this study are variable: Implementation of learning model of Validation Control and Input Error Correction variables have no effect on the implementation of Computer Assisted Audit Techniques (CAATs). The implementation of management in managing education for validation control and implementation of Computer Assisted Audit Techniques (CAATs) in universities must be supported by personnel resources and other resources that are used to realize the performance of high education organizations.