Audit E-SPT Information System Using Cobit 4.1 Framework

Eka  SETIAJATNIKA; Muhammad Ardi Nupi  HASYIM; Heri  NUGRAHA; Septafeta Petra Ramot SIMAMORA

doi:10.38142/ijesss.v1i3.70

Authors

Eka SETIAJATNIKA Accounting Undergraduate Study Program, Indonesian Cooperative Management Institute, Indonesia.
Muhammad Ardi Nupi HASYIM Accounting Undergraduate Study Program, Indonesian Cooperative Management Institute, Indonesia.
Heri NUGRAHA Magister of Management Study Program, Indonesian Cooperative Management, Indonesia.
Septafeta Petra Ramot SIMAMORA Accounting Undergraduate Study Program, Indonesian Cooperative Management Institute, Indonesia.

DOI:

https://doi.org/10.38142/ijesss.v1i3.70

Keywords:

Information Systems Audit, e-SPT, COBIT 4.1

Abstract

The purpose of this study is to determine the effect of knowledge sharing on teacher job satisfaction, to determine the effect of knowledge sharing on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction. The population in this study were 1156 teachers with the research sample involving 200 teachers. The research method used in this research is explanatory research, while the data analysis technique used is Structural Equation Modeling (SEM) with AMOS 23 and SPSS 21 software. The results show that (1) knowledge sharing has an effect on teacher job satisfaction. 2) knowledge sharing affects teacher performance, (3) job satisfaction affects teacher performance.