The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance

Abstract

The purpose of this study was to examine the impact of the use of Computer-Assisted Audit Techniques (CAAT), professional ethics, and auditor’s motivation on auditors’ performance. The study was conducted by using survey method which distributed the questionnaires to auditors in Public Accounting Firm. The objects of this research were managers and partners in Public Accounting Firm in Tangerang and Jakarta areas. Sampling was conducted by using convenience sampling method and total sample obtained were 109 respondents. Data analysis method was multiple linear regression. This study concluded that the use of CAAT and professional ethic had significant effect on the auditor’s performance. Meanwhile, auditor’s motivation had no effect on performance. In addition, Public Accounting Firms (KAP) could provide more various assignments for auditors in order to improve their experience. Thus, the auditor's performance would be increased.