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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Theresia Febiengry Sitanala
Universitas Pattimura, Indonesia

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AUDITOR PERCEPTION OF CLOUD TECHNOLOGY-BASED AUDITS Franco Benony Limba; Shella Gilby Sapulette; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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Abstract

The rapid development of information technology has driven significant transformations in audit practices, one of which is through the adoption of cloud computing technology. This study discusses auditors' perceptions of cloud-based audits, including their views on the benefits, challenges, and professional implications of using the cloud in the audit process. The results of the study indicate that the majority of auditors view cloud technology as a tool that can improve audit efficiency, flexibility, and accuracy, especially through real-time data access and integration with analytical tools. However, on the other hand, concerns also arise regarding data security, technological competence, and dependence on cloud service providers. Differences in the level of readiness between large and small audit firms also affect the adoption pattern of this technology. This study emphasizes the importance of increasing technological literacy among auditors, developing cloud-based audit standards, and institutional support so that digital transformation in audits can take place optimally and sustainably.
ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE (ENVIRONMENTAL, SOCIAL, GOVERNANCE) ON COMPANY INVESTMENT RISK Jabida Latuamury; Kathleen Asyera Risakotta; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The impact of financial performance on a company's investment risk can be very significant. Poor financial performance can cause various risks for a company, including a decline in share value, risk of bankruptcy, and even forced delisting from the stock exchange. Poor financial performance can adversely affect the value of the company. Good financial performance can help increase a company's value and profitability. Effective financial risk management can help Businesses recognize, quantify, and handle risks associated with their financial performance, thereby minimizing their negative impact. ESG is an important factor in business and investment because it helps companies manage risk, build reputation and create favorable effects on society and the environment. A deeper understanding of this concept is key to ensuring that companies and investors can contribute to a more sustainable world. This research in-depth investigates the analysis of the use of the literature research approach to examine how financial performance (environmental, social, and governance) affects the investment risk of a corporation. The definition of financial, environmental, social, and governance performance is covered in this study, along with how financial performance affects firm investment risk and how environmental, social, and governance factors influence financial performance.
Co-Authors Franco Benony Limba Jabida Latuamury Kathleen Asyera Risakotta Shella Gilby Sapulette