Analisis Faktor Yang Mempengaruhi Pelaksanaan Audit Berbasis Teknologi Informasi

The purpose of this research is investigating the factors affecting toinformation system audit implemented by Auditor. The following factors consists ofcontrol risk determination by Auditor, the size of Public Accountant Firm, businesscomplexity, information sysem complexity, time needed for performing the auditengagement, the number of asset and the number of revenue. This research wasconducted by distributing kuesionairs to Auditor respondents working in Jakarta, bothfrom big four and non big four. The data received is 46 of 50 respondents. The resulttesting form multiple regression indicated that one independent variable, i.e. timeneeded for performing the audit engagement, which affecting to information systemaudit implemented by Auditor