Analisis Penerapan Audit Tools and Linked Archives System (ATLAS) Terhadap Proses Audit Laporan Keuangan  (Studi Kasus pada  Kantor Akuntan Publik Wisnu dan Katili)

krismonanda, caesar; Widyastuti, Shinta; Nugraheni, Ranti

doi:10.30736/jpensi.v6i3.794

Cited by 3 publications

(5 citation statements)

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“…This can assist the auditor in carrying out all audit procedures in accordance with Auditing Standards (SA). This is in line with the statement (Krismonanda et al, 2021)that the use of Audit Tools and Linked Archived System can improve the performance of auditors because when carrying out audit procedures in the company, auditors are only given a maximum of 60 days to collect a complete work inspection. In attribution theory, the use of Audit Tools and Linked Archived System is an internal factor that affects auditor performance.…”

Section: Effect Of Audit Tools and Linked Archived System On Auditor ...supporting

confidence: 80%

“…The ATLAS filling process is carried out in four stages, starting from the pre-engagement stage, the risk assessment stage, the risk response stage, and the reporting stage. At each stage in the application, ATLAS assists the auditor in performing all audit procedures based on the Auditing Standards (Krismonanda et al, 2021).…”

Section: Effect Of Audit Tool and Linked Archive System On Auditor Pe...mentioning

confidence: 99%

“…The use of computer technology is unavoidable in conducting the audit process. Implementation of the Audit Tools and Linked Archived System is part of the recommended professional audit practice (Krismonanda et al, 2021). An advantage of the emergence of Audit Tools and Linked Archived Systems is that they enable auditors to perform their audit tasks effectively.…”

Section: Introductionmentioning

confidence: 99%

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Effect of Using Audit Tools and Linked Archived System, Computer Self Efficacy and Professional Training on Auditor Performance with Professional Ethics as Moderating Variable

Damayanti¹,

Hastuti²

2023

IJMSSSR

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Auditor performance is one of the popular benchmarks used to enable the auditor to do a good job or vice versa. In carrying out his profession, an auditor also has professional ethics and this is done in order to gain the trust of the public and this professional ethics is a standard that has been designed which are principles that apply to certain fields. This study examines professional ethics moderating the effect of Audit Tools and Linked Archived Systems, computer self-efficacy, and professional training on auditor performance. Respondents who work in a Public Accounting Firm in Semarang, Indonesia. The sample in this study were 29 Public Accounting Firms consisting of 117 auditors. Purposive sampling methodology was used to determine the sample, while multiple regression was used to test the hypothesis. The results show that the Audit Tools and Linked Archived System (ATLAS), computer self-efficacy and professional training have positive effect on auditor performance; Professional ethics strengthens the positive effect of using Audit Tools and Linked Archived System on auditor performance. Professional ethics weakens the effect of professional training on auditor performance and auditor ethics does not moderate the effect of computer self-efficacy on auditor performance.

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Section: Effect Of Audit Tools and Linked Archived System On Auditor ...supporting

confidence: 80%

Section: Effect Of Audit Tool and Linked Archive System On Auditor Pe...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Effect of Using Audit Tools and Linked Archived System, Computer Self Efficacy and Professional Training on Auditor Performance with Professional Ethics as Moderating Variable

Damayanti¹,

Hastuti²

2023

IJMSSSR

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“…PPPK dibawah Kementrian Keuangan Republik Indonesia bekerja sama dengan IAPI meluncurkan ATLAS 2.1 pada tahun 2017. Latar belakang dibuatnya ATLAS 2.1 karena masih banyak temuan terkait permasalahan penyusunan kertas kerja audit, perencanaan audit berbasis risiko, dan proses dokumentasi prosedur audit (Krismonanda et al, 2021). Konsep UTAUT menyebutkan bahwa minat untuk menggunakan kembali TABK, dapat dipengaruhi beberapa variabel: ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi.…”

Section: Audit Tool and Linked Archive System 21 (Atlas 21)unclassified

Minat Menggunakan Audit Tool and Linked Archives System (ATLAS) di KAP Jawa Tengah: Perspektif UTAUT

Adiputro,

Budiono

2024

persi

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Perkembangan teknologi informasi saat ini sangat membantu dalam melakukan audit laporan keuangan. Contoh penerapan teknologi informasi di bidang audit adalah penggunaan Audit Tool and Linked Archives System (ATLAS 2.1) di Kantor Akuntan Publik (KAP) oleh auditor. Tujuan penelitian ini untuk menganalisis persepsi auditor tentang faktor-faktor yang memengaruhi minat menggunakan ATLAS 2.1. Faktor-faktor tersebut diukur menggunakan model Unified Theory of Acceptance and Use of Technology (UTAUT). Pengumpulan data menggunakan kuesioner. Sampel menggunakan responden 100 auditor yang bekerja di KAP di Jawa Tengah, data penelitian diolah menggunakan Partial Least Square (PLS) dengan bantuan software WarpPLS 7. Kontribusi penelitian ini memberikan pemahaman baru terkait penggunaan ATLAS 2.1 oleh auditor yang bekerja di KAP. Hasil penelitian menunjukkan bahwa ekspektansi usaha dan kondisi yang memfasilitasi tidak berpengaruh terhadap minat menggunakan ATLAS 2.1. Ekspektansi kinerja dan pengaruh sosial berpengaruh positif signifikan terhadap minat menggunakan ATLAS 2.1 di KAP wilayah Jawa Tengah.

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“…Auditors are not yet required to use ATLAS in preparing working papers [1]. However, the successful im-plementation and success of ATLAS is expected with confidence by the Ministry of Finance and Indonesian Association of Public Accountants (IAPI).…”

Section: Introductionmentioning

confidence: 99%

Determinants of an auditor’s continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS): A model of extended expectation confirmation

Kurniasari Novi,

T.,

Saraswati

et al. 2024

Bus. Inform.

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The aim of this study was to examine the determinants of the continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS) by employing survey methods. These determinants are developed from an Expectation Confirmation Model (ECM). The sample of this study is auditors who use ATLAS in public accounting firms in Indonesia. As many as 356 data points can be processed using smartPLS. This study revealed that perceived usefulness, confirmation, information quality, top management commitment and satisfaction affected the auditor’s intentions when using ATLAS. The implications of this study are (1) Public accounting firms must provide full support to auditors in using ATLAS and equip auditors through training so auditors understand that using ATLAS is very useful; (2) IAPI must pay attention to outputs that are complete, good and appropriate so that the auditor is satisfied when using ATLAS. The auditor has a tendency to continue using ATLAS if he is satisfied.

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Analisis Penerapan Audit Tools and Linked Archives System (ATLAS) Terhadap Proses Audit Laporan Keuangan (Studi Kasus pada Kantor Akuntan Publik Wisnu dan Katili)

Abstract: The rapid development of science and technology in the current era, one of which is a significant change

Cited by 3 publications

References 0 publications

Effect of Using Audit Tools and Linked Archived System, Computer Self Efficacy and Professional Training on Auditor Performance with Professional Ethics as Moderating Variable

Effect of Using Audit Tools and Linked Archived System, Computer Self Efficacy and Professional Training on Auditor Performance with Professional Ethics as Moderating Variable

Minat Menggunakan Audit Tool and Linked Archives System (ATLAS) di KAP Jawa Tengah: Perspektif UTAUT

Determinants of an auditor’s continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS): A model of extended expectation confirmation

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