The Using of the Audit Tool and Linked Archive System Application by Public Accounting Firms

Ni Made Wirya Sri Shinta Paramita (Faculty of Economics and Business, Udayana University, Indonesia)
Dodik Ariyanto (Faculty of Economics and Business, Udayana University, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 5 (2023)

The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications.