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p-Index From 2021 - 2026
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All Journal Reviu Akuntansi, Manajemen, dan Bisnis
Rusmianto Rusmianto
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.
Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi Tri Kesuma Setya Ningsih; Rusmianto Rusmianto; Destia Pentiana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.5257

Abstract

Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.
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

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.
Co-Authors Damayanti Damayanti Destia Pentiana Eksa Ridwansyah Tri Kesuma Setya Ningsih Ulin Nuha Alfani Umarudin Kurniawan