Résumé
The times require auditors to change, auditors no longer carry out the audit process using a manual system, but must switch to computer-based auditing. Especially in the era of the Covid-19 pandemic, which forced auditors to conduct remote audits, which of course had to be computerbased. Our research focuses on what factors can influence computer-based audit quality and what factors can moderate these factors. Our research uses independent variables, namely remote audit implementation, auditor performance and professionalism and in addition to using information technology literacy as a moderating variable. Our research is a quantitative study, using primary data distributed through questionnaires to auditors working in public accounting firms. For statistical data processing, we use the ordinary least square. The results of our study indicate that remote audit implementation, auditor performance and professionalism have a significant effect on computer-based audit quality and information technology literacy is able to moderate and strengthen the influence of these three variables. © 2022 IEEE.
Résumé
The pandemic of Covid-19 requires people in any profession to do large-scale social restrictions, this also lead in financial/external auditors experiencing difficulties in conducting audits in the common daily activity, which is by visiting clients physically to make observations. In this condition, online observation using remote audit become one of the solution. The purpose of this study is to analyze the effectiveness and efficiency of external auditors in transition to remote auditing due to the Covid-19 Pandemic. The data collection technique is using primary data from questionnaire. We distribute questionnaire to Public Accounting Firms located in DKI Jakarta using simple random sampling method technique. The method for data analysis is using partial least squares conducted with Software of SmartPLS 3. The result of this study indicates that remote audit efficiency and remote audit efficiency have positive and significant effect on audit quality. Meanwhile, institutional support has no significant effect on audit quality. © 2022 IEEE.
Résumé
The purpose of this study was to determine the effect of auditors' professional skepticism, audit risk, and auditor competence on audit quality in conducting remote audits in the midst of the COVID-19 pandemic. To determine this effect, the researcher used the Simple Random Sampling method by analyzing the data using primary data with a questionnaire as a tool to collect data. The results of this study indicate that the application of professional skepticism and auditor competence has a significant effect on audit quality. So that these two things are very important to note so that the resulting audit quality is good. Meanwhile, audit risk has no significant effect on audit quality during the COVID-19 pandemic. Audit risk can be minimized by using audit technology that is increasingly sophisticated from time to time. © 2022 ACM.
Résumé
In order to face industrial revolution 4.0 auditors must start developing their skills. In the past, auditors have used remote audit only to reach remote places. However, currently Covid-19 comes and encourages even more the use of technology and provides an opportunity to rethink the way audits are conducted. In this study, researchers wanted to know how remote audit, computer literacy and audit software skill has affected audit quality. This research is quantitative in nature, by processing data using primary data obtained from distributing questionnaires to auditors who work at public accounting firms in Jabodetabek. Statistical analysis used multiple linear regression, previously carried out a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of remote audit, computer literacy and audit software skill had a significant effect on the audit quality. © 2022 ACM.
Résumé
The purpose of this research is to test the fraud heptagon research model in detecting fraud in financial statements using eight Beneish M-Score ratios. The data research method uses regression linear methods in terms of testing research hypothesis. Statistical data processing in this study uses the SPSS version 26 program. The object of this research are Indonesia's Transportation and Logistic Industry companies listed on the IDX within 2019-2021. The total sample of this research are sixteen companies or forty eight samples for three years of research which have been determined by purposive sampling method based on certain criteria's. The results of this study indicate that the fraud heptagon research model simultaneously affects the detection of fraud in financial statements. © 2022 ACM.
Résumé
Auditors must begin to develop their skills to face industry 4.0. The spread of Covid-19 has further encouraged auditors to conduct remote audits and provides an opportunity to rethink the way audits are conducted. In this study, the researcher wanted to find out how the influence of competence, professionalism, and audit deadlines on the effectiveness of remote audits. This research is quantitative, with data processing using primary data obtained from distributing questionnaires to auditors who work at Public Accounting Firms in Jakarta. Statistical analysis using multiple linear regression, before conducting a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of competence, professionalism, and audit time limit had a significant effect on the effectiveness of remote auditing. © 2022 ACM.
Résumé
The 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 able perform remote audit. Based on that explanation, we conducted research on the effect of remote audit, work experience, work overload, transformational leadership, and emotional intelligence on auditor performance. Our research used quantitative method, we use primary data from questionnaires that were distributed to auditors who work in Public Accounting Firms in Jabodetabek. The data analysis method used was Structural Equation Model (SEM) based on Partial Least Square (PLS) with SmartPLS 3.2.9 software. Our results showed that work experience, transformational leadership, and emotional intelligence have a significant effect on auditor work performance, while remote audit and work overload have no significant effect on auditor performance. © 2022 ACM.
Résumé
The rapid evolution of technology has massively changed and shaped audit work culture. At the same time, the COVID-19 pandemic outbreak significantly changed audit and control activities, encouraging auditors to audit clients remotely and forcing auditors to adopt advanced digital technology, especially blockchain-based technology. Blockchain is one decentralized, transparent, and immutable technology that plays an essential role and has an aggressive impact in the audit field. The implementation and adoption of cognitive technologies such as blockchain in the remote audit process allow auditors to access various client data and information in real-time, ensure audit data integrity, review and process data documentation quickly, obtaining data directly without third parties that make it easier for auditors to obtain audit evidence instantly and accurately in detecting any anomalies. This research aims to identify and navigate how blockchain assists auditors in performing remote audits, ensuring data integrity, detecting fraudulent financial reporting, elaborating on factors that influence the auditor's success in using blockchain, and identifying challenges auditors face during blockchain utilization in their remote audits. This research used a descriptive qualitative approach by obtaining primary data from profound interview results with several auditors experienced in using blockchain. We also used secondary data from journals, papers, articles, books, and relevant websites. The research findings showed that blockchain's unique characteristics greatly assist auditors in conducting remote audits, ensuring audit data integrity, and detecting fraudulent financial reporting in various ways. Furthermore, various factors influence blockchain utilization, such as human resources aspects, the effectiveness of the IT control environment, and the CPA size firm. Lastly, auditors should face several challenges in the present and future. © 2022 ACM.
Résumé
This study uses a modified UTAUT model to examine the variables that influence external auditors' approval of audit software. The survey approach is used in this study to gather data, and SmartPLS 3 is used to process the data. Purposive sampling was used to choose 180 respondents from the study's population of auditors who work for DKI Jakarta Public Accounting Firm and often use audit software. The findings indicated that social influence and the ease of internet access had an impact on behavioral intention, while performance expectations and effort expectations had no discernible affect on behavioral intention to adopt audit software. Additionally, this study demonstrates that supportive conditions had an impact on use behavior, whereas behavioral intention had little to no impact on how people used audit software. Gender, but not other relationships, can attenuate the influence of effort expectancy on behavioral intentions. The size of the audit organization has no bearing on the effects of behavioral intention and software usage. © 2022 IEEE.
Résumé
In early 2020, the learning system underwent a transfiguration due to the Covid-19 case;with this, Indonesia implements a lockdown, where learning which is usually applied face-to-face, must be forced to do online-based learning. With this, the researcher aims to examine the effect of Perceived usefulness, Perceived ease of use, Cost effectiveness, and Interactivity on Attitude towards digital collaboration platforms on the effectiveness of the learning system for undergraduate students at Bina Nusantara University on the BINUS Mobile for Student Application during the Covid-19 pandemic. The sampling technique used is non-probability sampling. This study used a sample of 150 respondents. This study uses statistical methods with the IBM SPSS statistics 25 program as a test tool. The results of this study indicate that Perceived Usefulness has an effect, and Perceive Ease of Use, Cost Effectiveness and Interactivity have no effect on Attitude toward Digital Collaboration Platforms. © 2022 ACM.
Résumé
The stress level of working in a public accounting firm is no longer a secret, this happens all over the world, including in Indonesia. The stress level is very high, especially during peak season. Many public accounting firm employees, namely auditors who are not strong and resign, so that the turnover rate is very high. This is still exacerbated by the pandemic of Covid-19, which requires the auditor's work pace to change. What previously worked onsite became online. The use of remote auditing and computer assisted audit techniques is being increased. However, without adequate computer literacy, of course this will make it more difficult for auditors and become a new cause of stress. Researchers are interested in examining the use of mental health programs as moderating variables to moderate the effect of remote audit, computer literacy and computer assisted audit techniques on auditor work performance during the Covid-19 pandemic. Our research is a quantitative research, the data that is processed is primary data. The survey results from the object of our research, namely the auditor at a public accounting firm in Jakarta. Processing the data using statistical software and also the Sobel test to test the moderating effect. We get the results that remote audit, computer literacy and computer assisted audit techniques have a significant effect on auditor work performance during Covid-19 and mental health programs moderate the effect of these three variables. © 2022 ACM.
Résumé
Digitization has permeated all aspects of business, including the public accounting firm and the auditor profession. Plus, in the midst of the Covid-19 pandemic, where auditors are increasingly required to be able to work online, due to rules such as social distancing and other health protocol that suggest online technology use. This condition also requires auditors to change from traditional auditors who are manual to auditors who can use digital devices. Based on these conditions, we conducted research on how digitization and other factors affect audit quality. Our research uses quantitative methods, we use primary data which is distributed using a questionnaire to auditors who work in public accounting firms. Then we used structural equation modeling partial least squares (SEM - PLS) analysis using SMART PLS 3 statistical software. Our results state that digitalization, auditor competence, professional skepticism have a significant effect on audit quality, while locus of control and accountability have no effect on audit quality. © 2021 ACM.
Résumé
Auditing activity is a necessity for a business in the future. Auditing is an important activity because every business has the main goal which is to satisfy their stakeholder to keep developing. Moreover, in this Covid-19 period, Auditing becomes a concern to most businesses. First and Foremost, the auditor must analyze the going concern of a company due to decreasing ability for liquidity. Not only the going concern problem, but there are also a lot of risks that must be analyzed to keep survive. The Solution for this problem is the company's top-level management must invest in Information Technology such as the Blockchain, GAS, or CAATS so that the auditor can be effective and efficient in conducting an audit. This research is a mixed-method in analyzing attitude toward auditor's behavior in adopting technology for audit. The results of our research showed that the only attitude that is not positively significant toward the behavioral intention. Subjective Norm, Self-Efficacy, Perceived Behavioral Control are all positively significant to Behavior Intention and Behavior Intention also have a positively significant to Auditor Actual IT Usage to show that auditors nowadays already use the technology. So, the authors' suggestion is to top-level management must put more concern into using, adopting, and maintain the quality of the technology to attract auditors to use technology for auditing. © 2020 ACM.
Résumé
Internships or practical work for students currently in higher education or university has become a necessity. Internships are important because they introduce students to the world of work, so that students not only learn theory, but also practice. The current condition where the world is hit by the Covid 19 pandemic makes many students unable to physically intern. Students cannot come to work and to clients due to social distancing. Mixed reality is one of the solution so that students can get virtual internship experience. This research is a descriptive qualitative research. In this study, we present data in the form of literature reviews and observations regarding the use of mixed reality in providing internship experiences to students who specialize in the field of auditing science. The results of our research state that mixed reality is more widely used in providing virtual experiences, students can gain work experience without having to meet people physically, however, some challenges must also be considered in augmented development and virtual reality in audit learning, including: content problems, content development costs are still expensive, and also the issue of health problems after usage. © 2020 ACM.
Résumé
Internships or practical work for students currently in higher education or university has become a necessity. Internships are important because they introduce students to the world of work, so that students not only learn theory, but also practice. The current condition where the world is hit by the Covid 19 pandemic makes many students unable to physically intern. Students cannot come to work and to clients due to social distancing. Augmented reality is one of the solutions so that students can get an augmented internship experience. This research is a descriptive qualitative research. In this study, we present data in the form of literature reviews and observations regarding the use of augmented reality in providing internship experiences to students who specialize in the field of auditing science. The results of our research state that augmented reality is more widely used in providing augmented experiences, students can gain work experience without having to meet people physically, however, some challenges must also be considered in augmented development and augmented reality in audit learning, including: content problems, content development costs are still expensive, and also the issue of health problems after usage.