@thesis{thesis, author={Sandy Boy}, title ={Pengaruh Kompetensi dan Pemahaman Dalam Sistem Informasi Akuntansi Terhadap Kinerja Auditor yang Bekerja di KAP Kota Palembang}, year={2015}, url={http://eprints.ukmc.ac.id/5510/}, abstract={The study aimred to examine the effect of the competence and comprehension of accounting information system on auditor performance in public accounting firms located in the city of Palembang. The samples in this study were 38 auditors who work in public accounting firms located in the city of Palembang. The data in the study is primary data obtained by questionnaires. Questionnaires done by giving directly to the 8 public accounting firms located in the city of Palembang. Testing the hypothesis using multiple regression analysis method with the help of SPSS ver. 17.0. The test results showed that the first hypothesis (H1) wich states that the competence effect on auditor performance who work in public accounting firms located in the city of Palembang, rejected. The second hypothesis (H2) wich the states that the comprehension of accounting information system on auditor performance who work in public accounting firms located in the city of Palembang, rejected.} }