Work

Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation

Year: 2019

Type: article

Abstract: Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the e-audit system in several agencies, like government agencies, and private institutions. The study aims to analyze the extent to which auditor’s competencies can help in successful implementation of the e-Audit system. The study used a sample of 380 BPK Auditors through random sampling using a questionnaire. The data was analyzed through statistical descriptive analysis and structural equation modeling techniques. The results provide empirical evidence that Auditor Competence in Using Information Technology has a significant positive influence on the success of the e-Audit System Implementation

Source: Eurasia Journal of Mathematics Science and Technology Education

DOI: 10.29333/ejmste/109529

Authors: Taufiq Supriadi, S. Mulyani, Eddy Mulyadi Soepardi, Ida Farida

Institution: Padjadjaran University

Language: English

Topic: Decision Support System Applications

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2946033930

FWCI: 2.994

Cites: 43

Cited by: 22

Related to: 10