Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation
Taufiq Supriadi 1 * , S. Mulyani 2, Eddy Mulyadi Soepardi 2, Ida Farida 2
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1 Student of Doctoral Program of Accounting Science, Faculty of Business and Economics, Padjadjaran University, Dipatiukur Road No. 35 Bandung West Java, INDONESIA
2 Lecturer of Doctoral Program of Accounting Science, Faculty of Business and Economics, Padjadjaran University, Dipatiukur Road No. 35 Bandung West Java, INDONESIA
* Corresponding Author

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

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

https://doi.org/10.29333/ejmste/109529

EURASIA J Math Sci Tech Ed, 2019 - Volume 15 Issue 10, Article No: em1769

Publication date: 20 May 2019

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Article Downloads: 1075

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