Kemanfaatan, Kemudahan, Kompetensi Penggunaan Teknologi Informasi dan Kinerja Auditor di Masa Pandemi Covid-19
Abstract
The Covid-19 pandemic has led to the implementation of Work From Home (WFH). So that the auditor must be able to implement a new audit pattern by maximizing information technology. This study aims to determine whether there is an effect of the usefulness, ease of use and competence in using information technology on auditor performance during the Covid-19 pandemic. The theory in this research is the Technology Acceptance Model (TAM) Theory. This research was conducted at 7 public accounting firms in Denpasar City which are actively registered with OJK. The number of samples is 39 auditors, using purposive sampling method. Collecting data using a questionnaire. The analysis technique used is multiple linear regression. It was found that the usefulness and ease of use of information technology had an effect on auditor performance during the Covid-19 pandemic. Competence in using information technology has no effect on auditor performance during the Covid-19 pandemic. Improving auditor performance during the Covid-19 pandemic can be done by increasing confidence in the benefits and ease of use of information technology. The level of competence has no impact on the performance of the auditors, especially during the Covid-19 pandemic.
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References
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Ramlah, S., Syah, A., & Dara, M. A. (2018). The Effect Of Competence And Independence To Audit Quality With Auditor Ethics As A Modernation Variable. 7(9), 6–10.
Savira, F. (2017). Faktor-Faktor yan Mempengaruhi Kinerja Auditor. Journal of Chemical Information and Modeling, 21(2), 1689–1699. https://www.oecd.org/dac/accountable-effective-institutions/Governance Notebook 2.6 Smoke.pdf
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Syamsul Bachri. (2018). Pengaruh Kompetensi dan Independensi Terhadap Efetivitas Kinerja Auditor di Kabupaten Bulukamba. Journal of Chemical Information and Modeling, 2(1), 5–7.
Karo, H., & Siagian, H. L. (2018). The Effect of Auditor Competence, Emotional Intelligence on Auditor Performance. Jurnal Terapan Ilmu Manajemen dan Bisnis. 1(1), 1-12.
Tyas, E. I., & Darma, E. S. (2017). Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage Terhadap Penerimaan Teknologi Informasi: Studi Empiris Pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta. Reviu Akuntansi Dan Bisnis Indonesia, 1(1), 25–35. https://doi.org/10.18196/rab.010103
Vladova, G., Ullrich, A., Bender, B., & Gronau, N. (2021). Students’ Acceptance of Technology-Mediated Teaching – How It Was Influenced During the COVID-19 Pandemic in 2020: A Study From Germany. Frontiers in Psychology, 12(January), 1–15. https://doi.org/10.3389/fpsyg.2021.636086
Chrisma, Y., & Kiswara, E. (2014). Pengukuran Terhadap Penggunaan Teknologi Informasi Audit Dan Persepsi Kegunaan. None, 3(3), 701–708.
Darmaningtyas, I. G. B., & Suardana, K. A. (2017). E-Jurnal Akuntansi Universitas Udayana Pengaruh Technology Acceptance Model ( TAM ) dalam Penggunaan Software Oleh Auditor yang Berimplikasi Pada Kinerja Auditor Fakultas Ekonomi dan Bisnis Universitas Udayana , ( Unud ) Bali , Indonesia email : tyas.darm. 21, 2448–2478.
Dewi, I., Oktaroza, M. L., & Purnamasari, P. (2017). Pengaruh Tingkat Pendidikan Auditor dan Teknlogi Informasi terhadap Kinerja Auditor ( Survey pada Kantor Akuntan Publik di Kota Bandung ). Prosiding Akuntansi, 3(2), 101–108.
Education, T., Supriadi, T., Mulyani, S., Soepardi, E. M., & Farida, I. (2019). Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation. 15(10).
Elisabeth, D. M. (2019). Kajian Terhadap Peranan Teknologi Informasi dalam Perkembangan Audit Komputerisasi (Studi Kaian Empiris). METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi, 3(1), 1-12.
Elshafey, A., Saar, C. C., Aminudin, E. B., Gheisari, M., & Usmani, A. (2020). Technology acceptance model for augmented reality and building information modeling integration in the construction industry. Journal of Information Technology in Construction, 25(August 2018), 161–172. https://doi.org/10.36680/j.itcon.2020.010
Handoko, B. L., & Wijaya, S. A. (2020). How Information Technology Intervene Competence and Effort to Auditor Performance. 28–34. https://doi.org/10.1145/3446922.3446928
IAPI. (2020). Respons Auditor atas Pandemi COVID-19: Terhadap Laporan Keuangan, Prosedur Audit, dan Pertimbangan Praktis Penunjang Kualitas Audit. Institut Akuntan Publik Indonesia, April, 1–20. https://iapi.or.id/uploads/article/76-TECH_NEWSFLASH_APRIL_2020.pdf
F. Sembirig. (2017). No. Pengaruh Peggunaan Teknologi Informasi Elektronik Terhadap Kinerja Auditor (Studi pada Auditor KAP di Kota Malan. 1–25.
Supriadi, T., S. Mulyani., Soepardi, M., & Farida, I. (2019). Influence of Auditor Competency in Using Information Tehcnology in The Success of E-Audit System Implementation. (2018). EURASIA Journal of Mathematics Science and Technoloy Education. 15 (10), 1-13.
Liahmad, L., Rusnindita, K., & Utami, Y. P. (2019). Effect of Competence, Independence, and Auditor Experience of Audit Quality (Study of Public Accountants in Malang City Public Accountant Office). International Joint Conference on Science and Technology, 2, 152–159.
Moradi, M., & Nia, E. R. (2020). The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance. European Journal of Business and Management Research, 5(4), 1–8. https://doi.org/10.24018/ejbmr.2020.5.4.261
Noor Ardiansah, M., Chariri, A., Rahardja, S., & Udin. (2020). The effect of electronic payments security on e-commerce consumer perception: An extended model of technology acceptance. Management Science Letters, 10(7), 1473–1480. https://doi.org/10.5267/j.msl.2019.12.020
Novranggi. (2019). The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation. KnE Social Sciences, 2019, 70–84. https://doi.org/10.18502/kss.v3i26.5359
Pratomo, A. D. I., Akuntansi, P. S., Ekonomi, F., Bisnis, D. A. N., & Surakarta, U. M. (2019). KINERJA AUDITOR PEMERINTAH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI ( STUDI PADA INSPEKTORAT KABUPATEN KARANGANYAR ).
Prayogo, I., & Afrizal, T. (2021). Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1), 89–101. https://doi.org/10.33258/birci.v4i1.1539
Pura, R. (2017). EFFECTS OF AUDITOR COMPETENCE , INFORMATION TECHNOLOGY , ACCOUNTING INFORMATION SYSTEMS AND ORGANIZATIONAL COMMITMENT ON AUDITOR S ’ PERFORMANCES AT THE STATE AUDIT AGENCY , IN SOUTH SULAWESI. V(X), 16–22.
Ramlah, S., Syah, A., & Dara, M. A. (2018). The Effect Of Competence And Independence To Audit Quality With Auditor Ethics As A Modernation Variable. 7(9), 6–10.
Savira, F. (2017). Faktor-Faktor yan Mempengaruhi Kinerja Auditor. Journal of Chemical Information and Modeling, 21(2), 1689–1699. https://www.oecd.org/dac/accountable-effective-institutions/Governance Notebook 2.6 Smoke.pdf
Sitompul, C. (2014). Aplikasi Teknologi Informasi 2004 Pengukuran Kompetensi Teknologi Informasi dan Komunikasi. SNATI Seminar Nasional Aplikasi Teknologi Informasi 2004 Yogyakarta, 19 Juni 2004 Pengukuran, 67–71.
Syamsul Bachri. (2018). Pengaruh Kompetensi dan Independensi Terhadap Efetivitas Kinerja Auditor di Kabupaten Bulukamba. Journal of Chemical Information and Modeling, 2(1), 5–7.
Karo, H., & Siagian, H. L. (2018). The Effect of Auditor Competence, Emotional Intelligence on Auditor Performance. Jurnal Terapan Ilmu Manajemen dan Bisnis. 1(1), 1-12.
Tyas, E. I., & Darma, E. S. (2017). Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage Terhadap Penerimaan Teknologi Informasi: Studi Empiris Pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta. Reviu Akuntansi Dan Bisnis Indonesia, 1(1), 25–35. https://doi.org/10.18196/rab.010103
Vladova, G., Ullrich, A., Bender, B., & Gronau, N. (2021). Students’ Acceptance of Technology-Mediated Teaching – How It Was Influenced During the COVID-19 Pandemic in 2020: A Study From Germany. Frontiers in Psychology, 12(January), 1–15. https://doi.org/10.3389/fpsyg.2021.636086
Published
2024-05-25
How to Cite
UTARI, I Gusti Ayu Nata Dewi; WIRAKUSUMA, Made Gede.
Kemanfaatan, Kemudahan, Kompetensi Penggunaan Teknologi Informasi dan Kinerja Auditor di Masa Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 5, may 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83354>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i05.p11.
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