Why don't auditors use computer-assisted audit techniques? study at small public accounting firms
DOI:
https://doi.org/10.14414/tiar.v10i2.1974Keywords:
CAATs, Technology, Organization, Environment, TOE FrameworkAbstract
This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have a significant effect on the use of CAATs. The easy and fast access to technology systems (CAATs) has not been supported by good auditor resources. The ability and skills of users are still inadequate and there are no auditors who have certification related to the use of CAATs. The audit process does not require so many complex technological roles, but simple technology that can cover the entire audit process. Most auditors use Microsoft Excel / Word in the audit process. In this case, the auditors at least have already used audit software. Small or large clients do not matter what type of CAATs the auditor uses.References
Ahmi, A., & Kent, S. (2013). The utilisation of generalized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), 88–113. https://doi.org/10.1108/02686901311284522
Annisa, F., & Harris, L. (2011). Deteksi Indikasi Fraud dengan Teknologi Audit. Seminar Nasional Aplikasi Teknologi Informasi (SNATI 2011), 2011(Snati), 35–40.
ATV FEB UI. (2018). Enlightening Auditors Paradigm In The New Era Of Audit 4.0. In The 18th ATV (pp. 2–15). Depok: SPA FEB UI.
Awa, H. O., Ojiabo, O. U., & Erokor, L. E. (2017). Integrated technology- ( T-O-E ) Taxonomies for Technology Adoption. Emerald Insight, 30, 893–921. https://doi.org/10.1108/JEIM-03-2016-0079
Awa, H. O., Ukoha, O., & Igwe, S. R. (2017). Revisiting Technology Organization Environment (TEO) Theory for Enriched Applicability. Emerald Insight, 1–25. https://doi.org/10.1108/BL-12-2016-0044
Bardono, S. (2018). Peran Audit Teknologi Semakin Krusial di Era Revolusi Industri 4.0. Retrieved November 29, 2019, from http://technology-indonesia.com/lain-lain/umum-lain-lain/peran-audit-teknologi-semakin-krusial-di-era-revolusi-industri-4-0/
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What Factors Influence Auditors’ Use of Computer-Assisted Audit Techniques? Advances in Accounting, 30(1), 67–74. https://doi.org/10.1016/j.adiac.2013.12.005
BPPI. (2018). Implementasi Industri 4.0 Sebagai Strategi Wujudkan Ekonomi Pancasila | Badan Litbang Kementerian Perindustrian.
BusinessNews. (2018). Audit Teknologi Harus Merespon Fenomena Revolusi industri 4.0. Retrieved November 29, 2019, from https://www.topbusiness.id/13555/audit-teknologi-harus-merespon-fenomena-revolusi-industri-4-0.html
Cao, Q., Jones, D. R., & Sheng, H. (2018). Contained Nomadic Information Environments : Technology, Organization, and Environment Influences on Adoption of Hospital RFID Patient Tracking. Information & Management, 51(2), 225–239. https://doi.org/10.1016/j.im.2013.11.007
Darmadi, S. (2016). Ownership concentration, family control, and auditor choice: Evidence from an emerging market. Asian Review of Accounting A, 24(1), 19–42. https://doi.org/10.1108/ARA-06-2013-0043
Darono, A. (2007). Aplikasi Excel sebagai Perangkat Bantu Audit. Jakarta: PT. Elex Media Komputindo.
Debreceny, R., Lee, S.-L., Neo, W., & Toh, J. S. (2005). Employing generalized audit software in the financial services sector: Challenges and opportunities. Managerial Auditing Journal, 20(6), 605–618. https://doi.org/10.1108/02686900510606092
detikFinance. (2018). Revolusi Industri 4.0 Peluang atau Ancaman? Ini Kata Jokowi. Retrieved November 29, 2019, from https://finance.detik.com/industri/d-3952680/revolusi-industri-40-peluang-atau-ancaman-ini-kata-jokowi
Dias, C., & Marques, R. P. (2018). The Use of Computer-Assisted Audit Tools and Techniques by Portuguese Internal Auditors. Iberian Conference on Information Systems and Technologies, CISTI, 1–7. https://doi.org/10.23919/CISTI.2018.8399455
Hair, J. F. J., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Long Range Planning (Vol. 46). https://doi.org/10.1016/j.lrp.2013.01.002
IAI. (2018). Dinamika Profesi Hadapi Distrupsi. Retrieved November 29, 2019, from http://iaiglobal.or.id/v03/majalah-akuntan/files/mei-jun2018/mobile/html5forwebkit.html?fbclid=IwAR10eS1PNB0WStCHCkBjqBRpo6Yreks5XWR1HBx8Tq_cbpOXlJzQ02hQ8Yg
Janvrin, D., Bierstaker, J. L., & Lowe, D. J. (2009). An Investigation of Factors Influencing the Use of Computerâ€Related Audit Procedures. Journal of Information Systems, 23(1), 97–118. https://doi.org/10.2308/jis.2009.23.1.97
Kementerian Perindustrian Republik Indonesia. (2016). Making Indonesia 4.0. Retrieved November 29, 2019, from https://www.kemenperin.go.id/download/18384
Kristian, M., & Imelda, E. (2015). Analisis Faktor yang Mempengaruhi Pelaksanaan Audit Berbasis Teknologi Informasi. Jurnal Akuntansi, XIX(02), 295–310.
Kuncoro, G. N. (2017). Pengaruh Teknik Audit Berbantuan Komputer, Computer Self Efficacy Dan Locus of Control Terhadap Kinerja Auditor. STIE PERBANAS SURABAYA. Retrieved from http://eprints.perbanas.ac.id/2615/1/ARTIKEL ILMIAH.pdf
Lin, C. W., & Wang, C. H. (2011). A selection model for auditing software. Industrial Management and Data Systems, 111(5), 776–790. https://doi.org/10.1108/02635571111137304
Lippert, S. K., & Govindrajulu, C. (2006). Technological , Organizational , and Environmental Antecedents to Web Services Adoption. Communications of the IIMA, 6(1), 146–158. https://doi.org/10.1017/CBO9781107415324.004
Mukhlisin, M. (2017). Fintech Syariah dan Keuangan Keluarga Kita. Retrieved November 28, 2019, from https://ekonomi.kompas.com/read/2017/08/15/131816426/fintech-syariah-dan-keuangan-keluarga-kita?page=all
Mulyani, A., & Kurniadi, D. (2015). Analisis Penerimaan Teknologi Student Information Terminal (S-IT) dengan Menggunakan Technology Acceptance Model (TAM). Jurnal Wawasan Ilmiah, 7(12), 23–35. https://doi.org/10.1017/CBO9781107415324.004
Olasanmi, O. O. (2013). Computer Aided Audit Techniques and Fraud Detection. Research Journal of Finance and Accounting, 4(5), 67–80.
Oliveira, T., & Martins, M. F. (2011). Literature review of information technology adoption models at firm level. The Electronic Journal Information Systems Evaluation, 14(1), 110–121.
Pratiyaksa, I., & Widhiyani, N. (2016). Pengaruh Teknik Audit Berbantuan Komputer, Pelatihan Profesional, Dan Etika Profesi Terhadap Kinerja Auditor. E-Jurnal Akuntansi, 16, 1238–1263.
Republika. (2018). Kemenperin Ajak Kampus Berperan di Revolusi Industri | Republika Online. Retrieved November 29, 2019, from https://www.republika.co.id/berita/pendidikan/eduaction/18/07/29/pcmvie370-kemenperin-ajak-kampus-berperan-di-revolusi-industri
Rosyadi, S. (2018). Revolusi industri 4.0 : Peluang dan Tantangan Bagi Alumni Universitas Terbuka. Fakultas Ilmu Sosial Dan Ilmu Politik, 01(2), 1–10.
Saputra, I. W. D., & Dwirandra, A. A. N. B. (2015). Analisis Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Teknik Audit Sekitar Komputer. E-Jurnal Akuntansi Universitas Udayana, 2, 395–408.
Sumarsana, P. P. S., & Noviari, N. (2013). Pemanfaatan Teknologi Informasi, Kepercayaan, dan Kompetensi pada Penerapan Teknik Audit Sekitar Komputer. E-Jurnal Akuntansi Universitas Udayana 4.3, 3, 640–654.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). The Processes of Techological Innovation (1st ed.). English: Lexington Books.
Triyatno. (2017). Penerapan Teknik Audit Berbantuan Komputer, Computer Self Efficacy dan Etika Profesi pada Kinerja Auditor di Surakarta dan Yogyakarta. In Seminar Nasional dan The 4th Call for Syariah Paper “Peran Profesi Akuntansi Dalam Penanggulangan Korupsi†diselenggarakan oleh Universitas Muhammadiyah Surakarta pada 22 Juli 2017, ISSN 2460-0784 (pp. 327–337). Retrieved from https://publikasiilmiah.ums.ac.id/xmlui/bitstream/handle/11617/9248/1. Triyatno.pdf?sequence=1
Wedantha, P. M. P., & Widhiyani, N. L. S. (2016). Pengaruh Kemanfaatan, Kemudahan Pemakaian dan Kompetensi Auditor pada Keberhasilan Penerapan Teknik Audit Berbantuan Komputer. E-Jurnal Akuntansi Universitas Udayana, 14, 398–424.
Widuri, R. (2014). Adoption and Use of Generalized Audit Software by Indonesian Audit Firms. RMIT University.
Widuri, R., O’Connell, B., & Yapa, P. W. S. (2016). Adopting generalized audit software: an Indonesian perspective. Managerial Auditing, 31(8/9), 821–847. https://doi.org/10.1108/MAJ-10-2015-1247
WorldBank. (2011). Report On The Observance Of Standards and Codes (ROSC) : Accounting and Auditing. Washington DC.
Downloads
Submitted
Published
Issue
Section
License
Copyright (c) 2020 The Indonesian Accounting Review
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
