Dampak Teknologi Informasi Terhadap Proses Audit.pptx

El Muhasaba Jurnal Akuntansi, 2021

So many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowing systems that are now shifthing to digitization.

Media Mahardhika

Penelitian ini dilaksanakan dalam rangka untuk menguji audit dalam masa pandemi Covid-19 yang tidak memungkinkan auditor untuk dapat berinteraksi secara penuh dengan klien seperti audit pada umumnya. Penggunaan teknologi informasi yang digunakan oleh auditor menjadi dasar dalam penelitian ini. Tujuan jangka panjang sebagai implikasi praktek dalam penelitian ini adalah memberikan masukan kepada profesi auditor mengenai pemanfaatan teknologi informasi berupa seberapa luas penggunaannya serta seberapa penting teknologi tersebut digunakan dalam menghadapi remote audit. Target khusus dari penelitian ini adalah untuk menguji kesiapan auditor dalam menjalankan remote audit melalui penggunaan teknologi informasi. Penelitian ini memberikan implikasi sosial bahwa auditor harus dapat mengerti pentingnya teknologi informasi dalam pelaksanaan remote audit. Metode penelitian yang digunakan adalah dengan menggunakan survey melalui penyebaran kuesioner kepada auditor di kantor akuntan publik di se...

Jurnal Akuntansi Multiparadigma, 2021

Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama-Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja. Metode-Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini. Temuan Utama-Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif. Implikasi Teori dan Kebijakan-Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi. Kebaruan Penelitian-Fenomena pandemi Covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal.

jemssnalis@gmail.com, 2019

Akuntansi, 2024

The implementation of information technology in tax audits also faces a number of challenges. One of the main challenges is data security. Information technology stores a number of sensitive data such as taxpayer financial data, therefore, it is important to ensure that this data is safe from misuseInformation technology can help the government monitor tax compliance and detect potential tax violations. This research aims to analyze the use of information technology on the effectiveness of tax audits, whether the use of information technology can ensure that taxpayers carry out their tax obligations correctly and fairly. By reviewing relevant literature studies by combining research topics. The methodology used is qualitative research. The results of this research show that the use of technology has a positive influence on the effectiveness of tax audits and information technology can improve accuracy, efficiency and service quality in tax audits. It can be concluded that information technology helps auditors in detecting tax irregularities.

Jurnal Ekonomi Trisakti

Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data kuantitatif (laporan keuangan yang diaudit) dan kualitatif (penambangan data bisnis) digunakan. Sebanyak 126 observasi diambil dari sampel 43 perusahaan. Purposive sampling digunakan untuk menentukan sampel dengan kriteria yang telah ditentukan yang kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel bebas yaitu teknologi informasi, kinerja, dan kualitas audit memberikan pengaruh negatif secara signifikan terhadap lag pelaporan audit.

2014

Alvina Handayani, 2014: The Effect Of Utilization Of Information Technology, Trust And Complexity Of Operations On The Application Of Computer Aided Audit Techniques. Supervisor : (1) Marsellisa Nindito, SE, Akt, M.Sc, CA, (2) Choirul Anwar, MBA, MAFIS, CPA. The purpose of this research is to analyze the influence of utilization of information technology, trust and complexity of operations on the application of computer aided audit techniques. Many factors that tested in this research are utilization of information technology, trust and complexity of operations as independent variables and the application of computer aided audit techniques as dependent variable. Sample of this research is obtained from central Jakarta. Data of this research is primary data and selection of sampling used convenience sampling method. An analyze that used is multiple linier regression at significancy 5 %. As a result of testing on properness of the model, it shows that all independent variables like ut...

dampak TI dalam audit

Jurnal Akuntansi dan Keuangan Indonesia, 2010

Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to achieve higher audit quality and to minimize audit risks. The purpose of this study is to examine whether the information system used by the auditors of public accounting firms in the form of Group Support Systems (GSS), Group Decision Support Systems (GDSS) or other electronic information technology software could increase auditors’ performance in their audit tasks. With the respondent of practicing auditors from the Big 4 public accounting firms in Indonesia, and by using structural equation model (SEM) analysis, we found evidence that the usage of Electronic Information System Technology (EIST) has significantly positive impact on audit task performance. We found evidence that the perceived ease of use from the Big 4 auditors has positive significant impact on the perceive usefulness of electronic information system technology adopted by public accounting firms. We have also found evidence that the nature of critical, judgmental, and non-routine audit task complexities in the audit fields has significant impact on the system usage. On the other hands the perceived of ease of use, and the perceived usefulness of electronic information system technology have weak significant impact on the system utilization of the Big 4 auditors.