The Effect Level of Education Auditor and Information Technology on Auditor Performance

Abstract

The level of education auditor is a learning process to develop future capabilities. Information technology is a set of computerized tools that can assist in the completion of work. An auditor who has a sufficient level of education and understanding of good information technology will generate quality auditor performance in order to achieve at Public Accounting Firm. The purpose of this study is to determine the effect of auditor and technological education level on the performance of auditors at Public Accounting Firm in Bandung. This research was conducted on auditors at Public Accounting Firm in Bandung with the number of respondents 50 auditors with descriptive research methods and verifikatif quantitative approach. Data source used is primary data source. The data technique used is the questionnaire. Sampling technique in this research is nonprobability sampling with type of convinience sampling. Hypothesis test used is multiple linear regression analysis and data analysis using spss version 20. The results of this study indicate: the level of education and information technology have a positive and significant impact on auditor performance. Suggestions for future researchers are expected to be able to develop research by adding other variables that are not discussed in this study and subsequent researchers should expand and increase the object under study by using different respondents