Article Sidebar

Download
PDF
Statistic
Read Counter : 543 Download : 13088

Main Article Content

Abstract

This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.

Keywords

Computer Assisted Audit Technique (CAAT) Professional Ethics Auditor Performance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Silalahi, R., Simorangkir, P., & Akbar, T. (2022). The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance. Ilomata International Journal of Tax and Accounting, 3(3), 297-307. https://doi.org/10.52728/ijtc.v3i3.514

References

  1. Alissa, W., Capkun, V., Jeanjean, T., & Suca, N. (2014). An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting, Organizations and Society, 39(7), 495–510. https://doi.org/10.1016/j.aos.2014.06.003
  2. Ardillah, K., & Chandra, R. (2022). Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality. Accounting Profession Journal, 4(1). https://doi.org/10.35593/apaji.v4i1.39
  3. Arianti, H. (2015). Faktor-Faktor Yang Mempengaruhi Kinerja Auditor (Studi Empiris Pada KAP di Surakarta dan Yogyakarta) [Universitas Muhammadiyah Surakarta]. http://eprints.ums.ac.id/35506/
  4. Arikunto, S. (2013). Prosedur Penelitian: Suatu Pendekatan Praktik (8th ed.). Rineka Cipta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=217760
  5. Belfo, F., & Trigo, A. (2013). Accounting Information Systems: Tradition and Future Directions. Procedia Technology, 9, 536–546. https://doi.org/10.1016/j.protcy.2013.12.060
  6. Causholli, M., Floyd, T., Jenkins, N. T., & Soltis, S. M. (2021). The ties that bind: Knowledge-seeking networks and auditor job performance. Accounting, Organizations and Society, 92, 101239. https://doi.org/10.1016/j.aos.2021.101239
  7. Darwanis, D., & Putri, B. A. S. (2020). The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision. Journal of Accounting Research, Organization and Economics, 3(3), 254–272. https://doi.org/10.24815/jaroe.v3i3.17157
  8. Deng, D., Wen, S., Chen, F.-H., & Lin, S.-L. (2018). A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms. Journal of Cleaner Production, 180, 603–616. https://doi.org/10.1016/j.jclepro.2018.01.107
  9. Detik Finance. (2009, April 3). Bakrie & Brothers Rugi Rp 16 Triliun di 2008. Detik Finance, 5. https://finance.detik.com/bursa-dan-valas/d-1109513/bakrie--brothers-rugi-rp-16-triliun-di-2008
  10. Godowski, C., Nègre, E., & Verdier, M.-A. (2020). Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion. Critical Perspectives on Accounting, 69, 102095. https://doi.org/10.1016/j.cpa.2019.102095
  11. Halim, A. (2008). Auditing (Dasar-dasar Audit Laporan Keuangan) (4th ed.). UPP STIM YKPN. https://onesearch.id/Record/IOS2862.UNMAL000000000042311#description
  12. Institut Akuntan Publik Indonesia. (2016). Standar Profesional Akuntan Publik (2nd ed.). Salemba Empat. https://opac.perpusnas.go.id/DetailOpac.aspx?id=955095
  13. Kabuhung, M. (2014). Summary for Policymakers. In Climate Change 2013 – The Physical Science Basis (Vol. 1, Issue 3, pp. 1–30). Cambridge University Press. https://doi.org/10.1017/CBO9781107415324.004
  14. Kartika, D. (2015). Pengaruh Pengalaman Auditor dan Etika Auditor terhadap Kualitas Audit (Survey pada 6 Kantor Akuntanpublik di Kota Bandung) [Universitas Pasundan Bandung]. http://repository.unpas.ac.id/5983/
  15. Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511. https://doi.org/10.1016/j.accinf.2021.100511
  16. Kristian, M. (2020). The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance. Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR, 145, 177–182. https://doi.org/10.2991/aebmr.k.200626.033
  17. Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203. https://doi.org/10.29259/sijdeb.v1i2.203-218
  18. Latercia, C. E., Purba, N. B., & Hayati, K. (2020). The Effects of Ethics, Experience, and Motivation of Auditors on Audit Quality at BPKP North Sumatera. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(02), 149–162. https://doi.org/10.35310/accruals.v4i02.583
  19. Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi & Auditing Indonesia, 23(2), 117–128. https://doi.org/10.20885/jaai.vol23.iss2.art6
  20. Moleong, L. J. (2018). Metodologi Penelitian Kualitatif (38th ed.). Remaja Rosdakarya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1133305
  21. Muchtar, M. (2016). Etika Profesi Dan Hukum Kesehatan Prospektif Profesi Bidan Dalam Pelayanan Kebidanan di Indonesia (1st ed.). Pustaka Baru Press. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1140507
  22. Mulyadi. (2002). Auditing (6th ed.). Salemba Empat. https://opac.perpusnas.go.id/DetailOpac.aspx?id=449438
  23. Mulyani, I. (2020). The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang). MALIA: Journal of Islamic Banking and Finance, 3(2), 139. https://doi.org/10.21043/malia.v3i2.6879
  24. Nurfauziah, F. L., Sayekti, F. N., & Utami, C. K. (2022). Etika Profesi Auditor Dalam Memoderasi Pengaruh Independensi dan Kompetensi Auditor Atas Kualitas Audit. JRAM (Jurnal Riset Akuntansi Multiparadigma), 8(2), 161–169. https://doi.org/10.30743/akutansi.v8i2.4776
  25. Prakoso, A. (2015). Etika Profesi Hukum Telaah Historis, Filosofis Dan Teoritis Kode Etik Notaris, Advokat, Polisi, Jaksa Dan Hakim. Laksbang Justitia. https://opac.uinkhas.ac.id/index.php?p=show_detail&id=29366
  26. Praktiyasa, I. G. A. M. W., & Widhiyani, N. L. S. (2016). Pengaruh Teknik Audit Berbantuan Komputer, Pelatihan Profesional, dan Etika Profesi Terhadap Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana Akuntansi, 16(2), 1238–1263. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/20085
  27. Ricci, M. A. (2022). How better client service performance affects auditors’ willingness to challenge management’s preferred accounting. Accounting, Organizations and Society, 101377. https://doi.org/10.1016/j.aos.2022.101377
  28. Salleh, K., & Aziz, R. A. (2014). Traits, Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Investigation. Procedia - Social and Behavioral Sciences, 145, 361–370. https://doi.org/10.1016/j.sbspro.2014.06.045
  29. Shihab, M. R., Meilatinova, N., Hidayanto, A. N., & Herkules. (2017). Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia. Procedia Computer Science, 124, 522–529. https://doi.org/10.1016/j.procs.2017.12.185
  30. Siew, E.-G., Rosli, K., & Yeow, P. H. P. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445. https://doi.org/10.1016/j.accinf.2019.100445
  31. Sugiyono. (2014). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=911046
  32. Surya, I. G. G., & Widhiyani, N. L. S. (2016). Penerapan Teknik Audit Berbantuan Komputer dan Computer Self Efficacy Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1423–1451. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/15516
  33. Trisnaningsih, S. (2007). Independensi Auditor dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Oraganisasi Terhadap Kinerja Auditor. Simposium Nasional Akuntansi X, 1–56. http://arikamayanti.lecture.ub.ac.id/files/2014/09/Trisnaningsih_auditor.pdf
  34. Triyatno. (2017). Penerapan Teknik Audit Berbantuan Komputer, Computer Self Efficacy dan Etika Profesi pada Kinerja Auditor di Surakarta dan Yogyakarta. Seminar Nasional Dan The 4th Call for Syariah Paper, 327–337. https://publikasiilmiah.ums.ac.id/handle/11617/9248
  35. Wicaksono, A., Laurens, S., & Novianti, E. (2018). Impact Analysis of Computer Assisted Audit Techniques Utilization on Internal Auditor Performance. 2018 International Conference on Information Management and Technology (ICIMTech), 267–271. https://doi.org/10.1109/ICIMTech.2018.8528198
  36. Zaleha, P. A., & Novita. (2020). Dampak Teknologi Informasi, Etika Profesi Terhadap Kinerja Auditor. Jurnal Akuntansi Dan Auditing, 17(1), 90–114. https://doi.org/https://doi.org/10.14710/jaa.17.1.90-114