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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Bisnis dan Pemasaran Digital
Damayanti Damayanti
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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

Abstract

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.
Co-Authors Eksa Ridwansyah Evi Yuniarti Rusmianto Rusmianto Ulin Nuha Alfani Umarudin Kurniawan Vimas Wilanda