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All Journal Journal of Applied Finance & Accounting Journal The Winners Business Economic, Communication, and Social Sciences Journal (BECOSS)
Mulyawan, Archie Nathanael
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis on Behavioral Intention of Financial Auditors in Adopting Big Data Analytics Mulyawan, Archie Nathanael; Deniswara, Kevin; Setiadi, Rudy
Business Economic, Communication, and Social Sciences Journal (BECOSS) Vol. 6 No. 2 (2024): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v6i2.11538

Abstract

The rapid development of technology brings significant changes to all business activities, where auditors need to collaborate with IT. A financial auditor's ability to adopt the system is caused by several factors that encourage greater audit competence, where in-depth analysis is needed to identify all these factors, so this research aims to analyse financial auditors in adopting Big Data Analytics in financial report audits with the UTAUT Model. This research uses an explanatory quantitative method by gathering 70 auditors from public accounting firms in the Jakarta area by adopting SEM-PLS which was processed with SmartPls ver3. The results found all variables have a positive effect on behavioural intention. However, the relationship is not moderated by gender and Audit firm size. Thus, it is known that large and small Audit firm size have already adopted big data analytics, where the advances of companies require auditors to be able to practice. Therefore, it is necessary to analyst the potential of auditors to improve audit quality. Keywords: Big data analytics, Financial auditors, UTAUT model, Audit quality
ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER SUSTAINABILITY REPORTING AWARD Lindawati, Ang Swat Lin; Setyaningrum, Sandra; Mulyawan, Archie Nathanael; Meiryani, Meiryani
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9894

Abstract

The attention of investors and potential investors to environmental and economic reporting social issues is increasing along with the number of environmental cases that occur in Indonesia. Companies that win the Indonesia Sustainability Reporting Award will boost the company's image in the eyes of the public because it has won an award which prioritizes harmony between economic, social and environmental aspects. The purpose of this study was to analyze the reaction of the capital market before COVID-19 in companies that Achieved the Sustainability Reporting Award around the announcement date Sustainability Reporting Award in 2015-2019 (the period before COVID-19), measured using abnormal return and trading volume activity. This study will provide data and information regarding the capital market reaction period before covid 19 which it will use for further research related to the efficiency capital market hypothesis. The period that is used in this research is D-5 (before the announcement) and D + 5 (after the announcement). This study used the data from Yahoo Finance Secondary, such as adjusted closing stock price and closing price of JCI. Samples were selected by purposive sampling method so that the samples Obtained were 53 companies. The analytical method used in this observation is a paired sample t-test using SPSS 20 software. The results of this study indicate that there are no significant differences in abnormal return and trading volume activity between the period prior and the period after the announcement.
The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta Deniswara, Kevin; Henky, Thomas; Mulyawan, Archie Nathanael; Armand, Wishnu Kameshwara; Mustapha, Mazlina
Journal The Winners Vol. 24 No. 1 (2023): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v24i1.8124

Abstract

The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. Data were analyzed using Partial Least Square with SmartPLS Ver 3. The results show that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions do not affect behavioral intention of external auditors in adopting and using CAATs. The research generates contributions that can be further directed toward the development of auditors’ competencies in optimizing technology in audit.
Co-Authors Ang Swat Lin Lindawati, Ang Swat Lin Armand, Wishnu Kameshwara Deniswara, Kevin Henky, Thomas Meiryani, Meiryani Mustapha, Mazlina Setiadi, Rudy Setyaningrum, Sandra