THE INFLUENCE OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) ON THE USE OF HEURISTIC METHODS BY AUDITORS
DOI:
https://doi.org/10.37385/msej.v5i2.5363Abstract
Abstract –
Artikel ini mengkaji dampak Teknik Audit Berbantuan Komputer (CAAT), pendidikan, dan pengalaman terhadap pengambilan keputusan heuristik auditor. Pertanyaan penelitian didefinisikan sebagai: "Apakah CAAT, pendidikan, dan pengalaman memengaruhi penggunaan heuristik auditor dalam pengambilan keputusan?" Novelitas artikerl ini memperkenalkan inovasi dalam menyelidiki efek gabungan CAAT, pendidikan, dan pengalaman terhadap pengambilan keputusan heuristik auditor, memberikan wawasan tentang interaksi faktor teknologi dan manusia. Temuan empiris mengungkapkan bahwa pengalaman secara signifikan mempengaruhi pengambilan keputusan heuristik auditor, sementara pendidikan dan penggunaan CAAT tidak menunjukkan efek yang signifikan. Diskusi menyoroti peran penting pengalaman dalam membentuk strategi heuristik auditor. Sebagai kesimpulan, penelitian ini memberikan kontribusi pada pemahaman proses pengambilan keputusan auditor, menyoroti signifikansi pengalaman sebagai penentu penggunaan heuristik yang efektif, dengan implikasi pada praktik dan pendidikan audit.
Keywords: Teknik Audit Berbantuan Komputer, pengambilan keputusan heuristik, pengalaman, pendidikan, praktik audit
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