Bambang Leo Handoko
ABSTRACT
The rapid and dynamic development of technology requires auditor to keep up to date with the latest technological developments. The purpose of this research is to analyze how information technology intervene competence and effort to auditor performance. This research uses quantitative research methods. Sources of data are obtained from primary data and secondary data. The primary data is obtaining from questionnaire. The secondary data is obtaining from previous studies and become the reference in making this research. The results indicate that there is no positive significant of auditor competence on auditor performance, no positive significant of auditor effort on auditor performance, no positive significant of auditor effort on auditor use of CAATs. While, there is positive significant of auditor competence on auditor use of CAATs and positive significant of auditor use of CAATs on auditor performance.
- S. Ali and Y. A. Farooqi, “Effect of Work Overload on Job Satisfaction , Effect of Job Satisfaction on Employee Performance and Employee Engagement ( A Case of Public Sector University of Gujranwala Division ),” Int. J. Multidiscip. Sci. Eng., vol. 5, no. 8, pp. 23–30, 2014.Google Scholar
- L. Margheim, T. Kelley, and D. Pattison, “An empirical analysis of the effects of auditor time budget pressure and time deadline pressure,” J. Appl. Bus. Res., vol. 21, no. 1, pp. 23–35, 2005.Google Scholar
- O. Prasanti and A. Yulianto, “The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable,” Account. Anal. J., vol. 6, no. 1, pp. 119–127, 2017.Google Scholar
- P. Castka, C. Searcy, and S. Fischer, “Technology-enhanced auditing in voluntary sustainability standards: The impact of COVID-19,” Sustain., vol. 12, no. 11, pp. 1–24, 2020.Google ScholarCross Ref
- A. Wicaksono and L. Lusianah, “Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances,” Binus Bus. Rev., vol. 7, no. 2, p. 131, 2016.Google ScholarCross Ref
- I. P. Pramono, “Blockchain Technology and How It Will Affect Accounting in the Future,” Res. J. Financ. Account., vol. 11, no. 10, pp. 58–64, 2020.Google Scholar
- P. Surendran, “Technology Acceptance Model: A Survey of Literature,” Int. J. Businessand Soc. Res., vol. 2, no. 4, pp. 175–178, 2012.Google Scholar
- F. D. Davis, R. P. Bagozzi, and P. R. Warshaw, “User Acceptance of Computer Technology: A Comparison of Two Theoretical Models,” Manage. Sci., vol. 35, no. 8, pp. 982–1003, 1989.Google ScholarCross Ref
- C. M.Y., “Overview of the Technology Acceptance Model: Origins, Developments and Future Directions,” Sprouts Work. Pap. Inf. Syst., vol. 9, no. 37, 2009.Google Scholar
- T. Lee and M. Stone, “Competence and Independence: the Congenial Twins of Auditing?,” J. Bus. Financ. Account., vol. 22, no. 8, pp. 1169–1177, 1995.Google ScholarCross Ref
- N. Z. M. Sari and A. Susanto, “The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank),” Int. J. Supply Chain Manag., vol. 7, no. 5, pp. 747–750, 2018.Google Scholar
- L. D. Iryani, “The Effect of Competence, Independence, and Professional Auditors to Audit Quality,” J. Humanit. Soc. Stud., vol. 1, no. 1, p. 4, 2017.Google Scholar
- A. Usman, M. e Sudarma, H. Habbe, and D. Said, “Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province),” IOSR J. Bus. Manag., vol. 16, no. 1, pp. 01–13, 2014.Google ScholarCross Ref
- M. D. P. Putra, “The effect of organizational commitments in auditor performance with dysfunctional audit behavior as mediation variables,” Int. Res. J. Manag. IT Soc. Sci., vol. 7, no. 1, pp. 45–52, 2020.Google Scholar
- I. G. A. M. A. D. Putri and N. G. P. Wirawati, “Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance,” J. Ilm. Akunt. dan Bisnis, vol. 15, no. 1, p. 85, 2020.Google ScholarCross Ref
- A. Halim, T. Sutrisno, and M. Achsin, “Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable,” Internaiional J. Bus. Manag. Invent., vol. 3, no. 6, pp. 64–74, 2014.Google Scholar
- St Ramlah, A. Syah, and M. A. Dara, “The effect of competence and independence to audit quality with auditor ethics as a Modernation variable,” Int. J. Sci. Technol. Res., vol. 7, no. 9, pp. 6–10, 2018.Google Scholar
- E. Hadisantoso, “The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors,” Glob. Soc. Sci. Rev., vol. V, no. I, p. 10, 2017.Google Scholar
- R. Pura, “Effects of Auditor Competence, Information Technology, Accounting Information Systems and Organizational Commitment on Auditors’ Performance at The State Audit Agency, In South Sulawesi,” Sci. Res. J., vol. V, no. X, pp. 16–22, 2017.Google Scholar
- T. Xiao, C. Geng, and C. Yuan, “How audit effort affects audit quality: An audit process and audit output perspective,” China J. Account. Res., vol. 13, no. 1, pp. 109–127, 2020.Google ScholarCross Ref
- T. M. Iskandar, R. N. Sari, Z. Mohd-Sanusi, and R. Anugerah, “Enhancing auditors’ performance: The importance of motivational factors and the mediation effect of effort,” Manag. Audit. J., vol. 27, no. 5, pp. 462–476, 2012.Google ScholarCross Ref
- T. Supriadi, S. Mulyani, E. M. Soepardi, and I. Farida, “Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation,” vol. 15, no. 10, 2019.Google Scholar
- M. S. Akbar and I. Suraida, “Competence and Professional Care of External Auditor on Information Technology Audit,” Trikonomika, vol. 16, no. 1, p. 21, 2017.Google ScholarCross Ref
- M. Smith, Z. Abdullah, and R. Abdul Razak, “The diffusion of technological and management accounting innovation: Malaysian evidence,” Asian Rev. Account., vol. 16, no. 3, pp. 197–218, 2008.Google ScholarCross Ref
- M. C. Diaz and T. Loraas, “Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding,” Int. J. Account. Inf. Syst., vol. 11, no. 1, pp. 61–77, 2010.Google ScholarCross Ref
- A. Y. M. Tansil, R. Widuri, A. Gui, and M. M. Ali, “Generalised Audit Software use by external auditor: An empirical examination from UTAUT,” Int. J. Innov. Creat. Chang., vol. 5, no. 2, pp. 887–908, 2019.Google Scholar
- K. Rosli, P. Yeow, and E.-G. Siew, “Factors Influencing Audit Technology Acceptance by Audit Firms: A New I-TOE Adoption Framework,” J. Account. Audit. Res. Pract., no. January 2016, pp. 1–11, 2012.Google Scholar
- A. Al-Hiyari, N. Al Said, and E. Hattab, “Factors that influence the use of computer assisted audit techniques (Caats) by internal auditors in Jordan,” Acad. Account. Financ. Stud. J., vol. 23, no. 3, pp. 1–15, 2019.Google Scholar
- Yilmaz, K., “Comparison of quantitative and qualitative research traditions: {Epistemological}, theoretical, and methodological differences.,” Eur. J. Educ., vol. 48, no. 2, pp. 311–325, 2013.Google ScholarCross Ref
- G. V. Glass, “Primary, Secondary, and Meta-Analysis of Research,” Educ. Res., vol. 5, no. 10, p. 3, 1976.Google ScholarCross Ref
- E. Smith, “Pitfalls and promises: The use of secondary data analysis in educational research,” Br. J. Educ. Stud., vol. 56, no. 3, pp. 323–339, 2008.Google ScholarCross Ref
- R. Hill, “What Sample Size is ‘Enough’ in Internet Survey Research?,” Interpers. Comput. Technol. An Electron. J. 21st Century, vol. 6, no. 3–4, pp. 1–10, 1998.Google Scholar
- J. Henseler, G. Hubona, and P. A. Ray, “Using PLS path modeling in new technology research: Updated guidelines,” Ind. Manag. Data Syst., vol. 116, no. 1, pp. 2–20, 2016.Google ScholarCross Ref
- V. Almenar, J. L. Sánchez, and J. Sapena, “Measuring the shadow economy and its drivers: the case of peripheral EMU countries,” Econ. Res. Istraz., vol. 33, no. 1, pp. 2904–2918, 2020.Google Scholar
- N. Novyarni, “Influence of internal auditor competence and independence on the quality of financial reporting by municipal/provincial government,” Int. J. Econ. Commer. Manag., vol. II, no. 10, pp. 1–14, 2014.Google Scholar
- C. B. Cloyd, “Performance The Joint and in Effects Tax of Tasks: Knowledge Accountability University of Texas at Austin This study investigates,” Account. Rev., vol. 72, no. 1, pp. 111–131, 2014.Google Scholar
- T. H. Wu, S. M. Huang, S. Y. Huang, and D. C. Yen, “The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance,” Inf. Syst. Front., vol. 19, no. 5, pp. 1133–1148, 2017.Google ScholarDigital Library
- W. Alissa, V. Capkun, T. Jeanjean, and N. Suca, “An empirical investigation of the impact of audit and auditor characteristics on auditor performance,” Accounting, Organ. Soc., vol. 39, no. 7, pp. 495–510, 2014.Google ScholarCross Ref
- N. Golafshani, “Understanding and Validity in Qualitative Research,” Qual. Rep., vol. 8, no. 4, pp. 597–607, 2003.Google Scholar
- H. Taherdoost, “Validity and Reliability of the Research Instrument; How to Test the Validation of a Questionnaire/Survey in a Research,” SSRN Electron. J., vol. 5, no. 3, pp. 28–36, 2018.Google Scholar
- R. C. Rockwell, “Assessment of Multicollinearity: The Haitovsky Test of the Determinant,” Sociol. Methods Res., vol. 3, no. 3, pp. 308–320, 1975.Google ScholarCross Ref
Recommendations
The Effect of Information Technology Audit on the Audit Quality in Detecting Fraud Using the Competence of the Auditor as a Moderation Variable
ICIBE '20: Proceedings of the 6th International Conference on Industrial and Business EngineeringThe development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit ...
Effect of Remote Audit, Work Experience, Work Overload, Transformational Leadership, and Emotional Intelligence on Auditor Performance
ICSEB '22: Proceedings of the 2022 6th International Conference on Software and e-BusinessThe era of industrial revolution 4.0 has introduced new technology that makes all of the activities in this world change. At the same time, the Covid-19 pandemic outbreak has made social distancing which make auditors must adopt technology digital to be ...
A study of terminology auditors' performance for UMLS semantic type assignments
Graphical abstractDisplay Omitted Highlights Performance of auditors on type assignments to complex UMLS concepts is studied. The results indicate that individual auditors are not reliable. The reliability of a majority opinion computed from multiple ...
Comments