Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation

Abstract

Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the e-audit system in several agencies, like government agencies, and private institutions. The study aims to analyze the extent to which auditor's competencies can help in successful implementation of the e-Audit system. The study used a sample of 380 BPK Auditors through random sampling using a questionnaire. The data was analyzed through statistical descriptive analysis and structural equation modeling techniques. The results provide empirical evidence that Auditor Competence in Using Information Technology has a significant positive influence on the success of the e-Audit System Implementation.

Facing Industry Revolution 4.0 for Millennial Accountants

“…Forensic accounting can be said to be quite unfamiliar in the ears of accountants. A BPK auditor [20], said that today, accounting is not just recording and making financial reports, but also understanding forensic accounting to solve legal problems related to finance, especially cases that cause losses. In doing its work, an accountant must understand the use of various forensic technologies, such as XRY Mobile Forensics.…”

The effect of audit cost, information technology, and auditor's competence on audit quality during the COVID-19 Pandemic

“…IT has changed the way audit data is stored, retrieved, and utilized. The new information technology system has brought about fundamental changes in the conduct of audits to achieve its objectives (Supriadi, Mulyani, Soepardi, & Farida, 2019). Auditors who use Computer-Assisted Audit Techniques (CAATs) as tools or media in conducting audits and responding to the results obtained from using CAATs improve the quality of audit results.…”

“…Based on statements by Supriadi et al (2019), Mardian and Avianti (2019), Farida et al (2018), also Eu Gene et al (2017, the authors argue that the use of IT in audit activities during the WFH policy throughout the COVID-19 pandemic affects the quality of audit results. Auditors use the more opti-mal IT in the audit process, the better the quality of the audit report produced, and vice versa.…”

“…According to Supriadi et al (2019), the notion of competence is an individual attitude that a person has consisting of technical and non-technical factors such as personality and behavior, soft skills, and hard skills. Meanwhile, their research concludes that auditor competence is a skill that an auditor must possess to carry out his duties properly, which consists of knowledge, skills, abilities, suitability of personal behavior so that the audit results are objective.…”

“…For that reason, researchers are interested in understanding the effect of auditor competence on audit quality. Based on the statements by Supriadi et al (2019), Nugroho and Fitriany (2019), Ilmiyati and Suhardjo (2012), also Furiady and Kurnia (2015), the authors argue that during the WFH policy in the COVID-19 pandemic, the more competent auditors are in performing audit task, the more quality the audit result will likely to have. Likewise, if there is a lack or absence of competence, the audit quality will decline.…”