Optimalisasi teknik audit berbantuan komputer dalam pengawasan internal akuntabilitas keuangan desa

Authors

  • Ni Luh Riandewi W Universitas Udayana, Indonesia
  • I Putu Sudana Universitas Udayana, Indonesia
  • Ketut Rasmini Universitas Udayana, Indonesia
  • Anak Agung Gde Putu Widanaputra Universitas Udayana, Indonesia

DOI:

https://doi.org/10.37631/ebisma.v6i1.1777

Keywords:

audit information system, Audit, Computer Assisted Audit Technique, Internal Audit, UTAUT

Abstract

This research analyzes the factors that influence the successful adoption of Computer Assisted Audit Techniques (TABK), especially the Siswaskeudes Application. The topic of implementing the Siswaskeudes application by regional inspectorate internal auditors has never been researched before. This research aims to provide input regarding the implementation of Siswaskeudes to accommodate village financial supervision needs. This research is multi-locational, the theory used is UTAUT using qualitative descriptive analysis. The main research data is the results of interviews with 9 informants from 3 regional inspectorates. The results of the analysis show that the implementation of Siswaskeudes is influenced by the dimensions of performance expectancy, effort expectancy, social influence and facilitating conditions. The implementation of Siswaskeudes is still not optimal due to the absence of an independent Siswaskeudes implementation policy, the training duration is relatively short, and auditors' work patterns tend to be difficult to accept new innovations. The results of this research provide input for agencies to develop regulations for providing adequate infrastructure and training. Further research needs to be carried out at other regional inspectorates to obtain a more comprehensive analysis of Siswaskeudes implementation.

References

Alhiyari, A. (2019). Factors that Influence The Use of Computer Assisted Audit Technique (CAATS) by Internal Auditors in Jordan. January.

Awuah, B., Onumah, J. M., Carl, K., & Duho, T. (2021). Determinants of Adoption of Computer-Assisted Audit Tools and Techniques among Internal Audit Units in Ghana Determinants of adoption of computer-assisted audit tools and techniques among internal audit units in Ghana. September. https://doi.org/10.1002/isd2.12203

Axelsen, M., Green, P., & Ridley, G. (2017). Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Information Systems, 24, 15–31. https://doi.org/10.1016/j.accinf.2016.12.003

Damer, N., Al-Znaimat, A. H., Asad, M., & Almansou, Z. A. (2021). Analysis of motivational factors that influence usage of computer assisted audit techniques (CAATS) by external auditors in Jordan. Academy of Strategic Management Journal, 20(SpecialIssue2), 1–13.

Daoud, L., Marei, A., Al-jabaly, S. M., & Ahmed, A. (2021). Moderating the role of top management commitment in usage of computer-assisted auditing techniques. 7(99), 457–468. https://doi.org/10.5267/j.ac.2020.11.005

Diansari, R. E., Othman, J. B., & Musah, A. A. (2023). Accountability and Perception of Prosocial Behavior in Village Fund Management. Journal of Governance and Regulation, 12(1), 124–132. https://doi.org/10.22495/jgrv12i1art12

Ebimobowei, A., Ogbonna, G. N., & Enebraye, Z. P. (2013). Auditors’ usage of computer assisted audit tools and techniques: Empirical evidence from Nigeria. Research Journal of Applied Sciences, Engineering and Technology, 6(2), 187–195. https://doi.org/10.19026/rjaset66.4057.

Ghani, R., Azizi, N., & Zabedah, S. (2016). Adoption of Computer-Assisted Audit Tools and Techniques ( CAATTs ): An Exploratory Study in Audit Firms. International Conference on Accounting Studies (ICAS) 2016, August, 35–40. www.icas.my

Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). International Journal of Accounting Information Systems The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248–262. https://doi.org/10.1016/j.accinf.2012.06.009.

Handoko, B. L., Swat, A., Lindawati, L., & Mustapha, M. (2020). Application of Computer Assisted Audit Techniques in Public. 11(5), 222–229. https://doi.org/10.34218/IJM.11.5.2020.022

Kartikasary, M., Laurens, S., & Sitinjak, M. (2021). Factors affecting the use of generalized audit software in audit process in Indonesia. Accounting, 7(4), 819–824. https://doi.org/10.5267/j.ac.2021.2.002

Lestari, D., Mardian, S., & Firman, M. A. (2020). Why don ’ t auditors use computer-assisted audit techniques ? A study at small public accounting firms. 10(2), 105–116. https://doi.org/10.14414/tiar.v10i2.1974

Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability (Switzerland), 15(9). https://doi.org/10.3390/su15097704

Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877

Mohamed, I. S., Muhammad, N. H., & Rozzani, N. (2019). Auditing and data analytics via computer assisted audit techniques (CAATs): Determinants of adoption intention among auditors in Malaysia. ACM International Conference Proceeding Series, 35–40. https://doi.org/10.1145/3361758.3361773

Pangayow, B., & Patma, K. (2021). Planning, accountability and reporting of village financial management in Indonesia. Universal Journal of Accounting and Finance, 9(2), 197–203. https://doi.org/10.13189/UJAF.2021.090208

Purnamasari, P., & Hartanto, R. (2022). Determinants of effectiveness of computer-assisted audit techniques in the public sector. Problems and Perspectives in Management, 20(4), 250–263. https://doi.org/10.21511/ppm.20(4).2022.19

Ryan, C. (2012). Cross-case analysis. In Advances in Culture, Tourism and Hospitality Research (Vol. 6, Issue 2012). Emerald Group Publishing Ltd. https://doi.org/10.1108/S1871-3173(2012)0000006033

Serpeninova, Y., Makarenko, S., & Litvinova, M. (2021). Computer-assisted audit techniques : classification and implementation by auditor **. March. https://doi.org/10.26642/ppa-2020-1-44-49

Siew, E. G., Rosli, K., & Yeow, P. H. P. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36(xxxx), 100445. https://doi.org/10.1016/j.accinf.2019.100445

Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal computing: Toward a conceptual model of utilization. MIS Quarterly: Management Information Systems, 15(1), 125–142. https://doi.org/10.2307/249443

Trochim, W. M. K. (1989). Outcome pattern matching and program theory. Evaluation and Program Planning, 12(4), 355–366. https://doi.org/10.1016/0149-7189(89)90052-9

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. Management Information Systems Research Center, 27(3), 425–478. http://www.jstor.org/stable/30036540

Widuri, R., & Sari, S. A. (2017). Exploring The Use of Computer Assisted Audit Techniques and Its Impact to The Transparency and Accountability of FinanXa. 95(24), 7058–7068.

Wu, T. H., Huang, S. M., Huang, S. Y., & Yen, D. C. (2017). The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance. Information Systems Frontiers, 19(5), 1133–1148. https://doi.org/10.1007/s10796-015-9620-z

Yin, R. K. (2018). Case Study Research and Applications : Design and Methods (6th ed.). Sage.

Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies : Drawing upon the uni fi ed theory of acceptance and use of technology. Government Information Quarterly. https://doi.org/10.1016/j.giq.2015.09.005

Downloads

Published

2025-04-15

Issue

Vol.6, No.1 (2025): June 2025

Section

Articles

Citation Check

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned to Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)

 

Creative Commons License
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.