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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntansiku
Octavia Lhaksmi Pramudyastuti
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Pengalaman Kerja Dan Kompetensi Auditor Dalam Pencegahan Kecurangan Anggelina Zahra Syalsya Bella; Octavia Lhaksmi Pramudyastuti
Akuntansiku Vol 2 No 3 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v2i3.383

Abstract

Tujuan dari artikel ini adalah untuk mengetahui apakah pengalaman kerja dan kompetensi auditor dapat membantu auditor dalam mencegah terjadinya kecurangan. Metode yang digunakan dalam artikel ini adalah metode kajian pustaka dengan sumber dan jenis data yang digunakan adalah data sekunder. Hasil dari artikel ini adalah: 1) pengalaman kerja berpengaruh terhadap pencegahan kecurangan; dan 2) kompetensi auditor berpengaruh terhadap pencegahan kecurangan. Pengalaman kerja dan kompetensi auditor dinilai dapat membantu auditor dalam mencegah kecurangan sehingga kerugian yang disebabkan oleh kecurangan dapat berkurang. Auditor yang memiliki pengalaman kerja dan memiliki kompetensi tentunya akan memiliki kemampuan yang baik dalam mendeteksi kecurangan.
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Rani, Utpala; Suryatimur, Kartika Pradana; Wahyuningtiyas, Titania Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
Co-Authors Anggelina Zahra Syalsya Bella Suryatimur, Kartika Pradana Utpala Rani Wahyuningtiyas, Titania Nur