PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

  • Muhammad Ismail Saleh Universitas Airlangga
  • Muhammad Wisnu Girindratama Universitas Surabaya
DOI: https://doi.org/10.24123/jati.v14i2.4669
Abstract Views: 870 times
PDF Downloads: 1177 times
Keywords: Auditor Performance, E-audit Implementation, Public Accounting Firm, Surabaya

Abstract

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

Downloads

Download data is not yet available.

References

A. Arens, Randal, E., & Beasley, M. S. (2016). Auditing and Assurance Services : An integrated Approach. In Fourteenth Edition (16th ed.). Pearson Education Limited.

Alles, M., Brennan, G., Kogan, A., & Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 7(2), 137–161. https://doi.org/10.1016/j.accinf.2005.10.004

Choiriah, A. (2013). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual dan Etika Profesi terhadap Kinerja Auditor dalam Kantor Akuntan Publik. Jurnal Akuntansi, 1(1).

Dwiyani, S. A., Badera, I. D. N., & Sudana, I. P. (2017). Faktor-Faktor yang Mempengaruhi Ketepatwaktuan Penyajian Laporan Keuangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(4), 1451–1480.

Esya, Febri Purnama. (2008). Pengaruh Kompetensi Auditor dan Pemahaman Sistem Informasi Akuntansi terhadap Kinerja Auditor Bea dan Cukai di Jakarta. Medan: Universitas Sumatera Utara.

Friedman, T. L. (2000). The Lexus and the olive tree: Understanding globalization. Farrar, Straus and Giroux.

Hartoyo, Agung Dwi. (2011). Upaya Peningkatan Kinerja Pemeriksaan BPK RI menggunakan Computer Assisted Audit Techniques. Konferensi Teknologi Informasi dan Komunikasi Untuk Indonesia. Bandung

He, W., Zha, S., & Li, L. (2013). Social media competitive analysis and text mining: A case study in the pizza industry. International Journal of Information Management, 33(3), 464–472. https://doi.org/10.1016/j.ijinfomgt.2013.01.001

Hermanson, D. R., Houston, R. W., Stefaniak, C. M., & Wilkins, A. M. (2016). The work environment in large audit firms: Current perceptions and possible improvements. Current Issues in Auditing, 10(2), A38–A61. https://doi.org/10.2308/ciia-51484

IAPI. (2013). Standar Profesional Akuntan Publik (SPAP). Jakarta: Salemba Empat.

Januraga, I. K., & Budiartha, I. K. (2015). Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor dan Kecerdasan Spiritual pada Kualitas Audit BPK Bali. E-Jurnal Akuntansi Univers, 13(3), 1137–1163.

Lucking-reiley, D., & Spulber, D. F. (2001). Business-to-Business Electronic Commerce. Journal of Economic Perspec, 15(1), 55–68.

Maria, E., & Ariyani, Y. (2014). E-Commerce Impact : The Impact of E-Audit Implementation on the Auditor ’ s Performance ( Empirical Study of the Public Accountant Firms in Semarang, Indonesia). Indian Journal of Commerce & Management Studie, V(3), 1–7.

Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of Financial Management – Fintech, XBRL, Blockchain and Cryptocurrencies. Quality - Access to Success, 21, 159–166.

Mulyadi. (2009). Auditing. Salemba Empat.

Muzaemi, M. (2016). Audit Sistem Informasi dan Peran Auditor. Jurnal Riset Akuntansi Dan Bisnis, 2(2), 22–47.

Sasongko, N. (2002). Audit Sistem Informasi: Analisis Faktor-Faktor yang Mempengaruhi Tingkat Penerapannya pada Kantor Akuntan Publik (KAP) di Indonesia. Komputer Dan Sistem Intelejen, 285–287. https://doi.org/10.1016/B978-0-323-60984-5.00062-7

Setianingrum, R. M., Hastuti, S., & Hasibuan, T. T. (2016). Auditor Performance Based on Leadership Style and Organization Commitment in Gender Perspective. Research Journal of Finance and Accounting, 7(18), 42–52. https://core.ac.uk/download/pdf/234631821.pdf

Weill, P., & Woerner, S. L. (2013). Optimizing Your Digital Business Models. MIT Sloan Management Review, 54(3), 71–78. https://doi.org/10.4324/9780429322679

Zakwan, S., Ratnawati, S., & Hidayah, N. A. (2014). Audit Tata Kelola Sumber Daya Teknologi Informasi dengan Kerangka Kerja COBIT 4.1 untuk Evaluasi Manajemen pada Badan Pengawasan Keuangan dan Pembangunan. Studia Informatika: Jurnal Sistem Informasi, 7(1), 1–16.

Zulkarnain, P. D. (2014). Institutional Strength and Strategic Use of E-government to Improve Government Collaboration: A study on The Implementation of E-audit in Audit Board of The Republic of Indonesia. The Asian Conference on Society, Education and Technology. http://iafor.org/issn2188-272x-the-asian-conference-on-society-education-and-technology-2014-official-conference-proceedings/

Published
2021-09-30
How to Cite
Saleh, M. I., & Girindratama, M. W. (2021). PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA. Akuntansi Dan Teknologi Informasi, 14(2), 44-61. https://doi.org/10.24123/jati.v14i2.4669
Issue
Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Section
Articles
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.