FAKTOR-FAKTOR YANG MEMPENGARUHI JENIS EVALUASI TEKNOLOGI INFORMASI DALAM AKTIVITAS AUDITOR INTERNAL

Abstract

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%.
Key Words: information technology, auditing internal.

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