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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Education Management and Social Science Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Humanities Education and Social Sciences IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Judith Tagal Gallena Sinaga
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Journal : CogITo Smart Journal

 1 
Does Audit Software Adoption Matter? Evidence from Local CPA Firms in Indonesia Judith Sinaga
CogITo Smart Journal Vol. 10 No. 1 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i1.635.507-517

Abstract

The integration of technology in the audit practice is widely used nowadays.  IT-based audits are applied since most of the accounting transactions are done computerized.  This paper aims to assess the adoption of audit software by local CPA Firms in Jakarta and Medan, Indonesia. This research used the descriptive method with the quantitative approach. The research was conducted at five local CPA firms in Jakarta and Medan, with a research sample of 63 auditors.  Data collections were done through questionnaires. Descriptive statistics, correlation, and regression were used to analyze data. The results of this study showed that perceived benefit and company readiness have positive and significant effects on the adoption of audit software.  Adoption risk has a negative and significant effect on the adoption of audit software, and external pressure has no significant effect on the adoption of audit software. This research provides added value to all local CPA firms and makes audits more efficient and effective.  It encourages all local firms to conduct the audit in a more advanced method through the use of audit software. This research corroborates the previous research in a different context (types of business and place).  It focused more on a partnership type of business.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Jonathan, Harry Kevin Revido Butar Butar Lenita Waty Marlinda Siahaan Meidy Lieke Karundeng Patricia Angelique Peranginangin, Elfrida Br Risma Ida Gultom Rolyana Ferinia Ronny Buha Sihotang Rulyna Sabathini Tesalonica Silvia Swasti Simanjuntak, Juergen Klinsman Daniel Sirait, Mila Oktavia Sirait, Yemima Eveline Romauly Susanti, Mila Tambunan, Regina Miranda Rachel Valentine Siagian Victor Sinaga Yemima Eveline Romauly Sirait Yosafat Arya Permata Yosie William Iroth Yosie William Iroth