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The Factors Affecting ATLAS Acceptance By Auditors Eksa Ridwansyah; Umarudin Kurniawan; Ulin Nuha Alfani; Damayanti Damayanti; Rusmianto Rusmianto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6565

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.

Audit Switching, Tenure, Fees, and Audit Report Lag in Indonesian Property Firms Vimas Wilanda; Damayanti Damayanti; Evi Yuniarti
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7169

Purpose: This study examines whether auditor switching, audit tenure, and audit fees are associated with audit report lag in Indonesian property and real-estate firms.Research Methodology: The research employs a quantitative archival design, analyzing a balanced sample of 27 listed property firms from 2021 to 2024 (108 firm-years) using robust regression and fixed-effects models.Results: The average audit report lag in the sample is 91.06 days. Auditor switching, tenure, logged audit fees, and firm size do not show statistically significant individual associations with audit report lag in both specifications.Conclusions: The reconstructed data do not provide reliable evidence that the three focal audit attributes are individually associated with audit report lag.Limitations: The analysis uses rounded appendix tabulations because the underlying annual reports and raw analysis file were unavailable.Contributions: Theoretically, this study clarifies how panel sensitivity analysis and sample retention shape the interpretation of non-causal evidence in sector-specific research. Practically, it alerts audit committees that auditor changes, tenure, or fees are not standalone predictors of reporting delay, while establishing strict data-traceability requirements for future timeliness studies.

The Factors Affecting ATLAS Acceptance By Auditors Eksa Ridwansyah; Umarudin Kurniawan; Ulin Nuha Alfani; Damayanti Damayanti; Rusmianto Rusmianto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6565

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.

Analysis of Tax Planning Implementation for Tax Burden Reduction in CV ABC Keysa Alifa Ruqayya; Eksa Ridwansyah; Damayanti Damayanti
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p303-321.2026

Purpose: This study aims to identify how the implementation of tax planning strategies can help CV ABC legally and efficiently reduce its tax burden. This study examines the effectiveness of tax management practices in optimizing tax obligations while maintaining compliance with applicable regulations. Research Methodology: This study employed a case study method with a descriptive qualitative approach. Data were collected through interviews, financial reports, and the company’s tax data for 2023. The analysis techniques include data reduction, data presentation, and conclusion drawing to evaluate the effectiveness of the tax planning implementation. Results: The findings revealed that CV ABC successfully reduced its tax burden by implementing several strategies, including the completed contract method, optimization of fiscal reconciliation, utilization of SBU-based tax incentives, and input VAT management. These strategies contributed to a significant reduction in taxes payable while ensuring regulatory compliance.. Conclusions: Tax planning implementation has proven effective in legally reducing CV ABC’s tax burden. However, improvements in administrative management and certification utilization are required to further optimize the tax planning outcomes. Limitations: This research is limited to a single case study of CV ABC and covers only the 2023 fiscal year, limiting the generalizability of the findings to other construction companies. Contributions: This study provides practical insights and solutions for construction companies to implement legal and efficient tax-planning strategies, optimize tax management, and improve compliance.

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