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The financial world has grown significantly in the last five years, where insurance companies, finance companies, lending and borrowing between page users will increasingly grow along with technological developments. This should be an important concern for auditors because of the increasing number of transactions in digital and cyberspace, the audit methods or procedures must keep abreast of the times. This study hypothesizes the function of technology can help the performance of the auditor. Data collection is done by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The analysis technique used is multiple linear regression. The results of the study will be presented after the data collection process is complete.

The purposes of this research is to determine the benefit of the cloud accounting system in Micro, Small, and Medium (MSME), evaluate security system standards and policies on cloud accounting software in MSME, the changing roles of accountants in cloud accounting environment and find out the opportunities obtained from implementing cloud accounting systems for MSME and their future needs for MSME actors and accountants. The objects in this study are representative from MSME who use cloud accounting to assist their operational accounting processes and cloud accounting system provider. This research is a descriptive qualitative study in the form of case study, which uses primary data from observation and interviews. The result showed that efficiency, reliability, ease of use and the security of cloud accounting have significant effect towards business performance.