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ABSTRACT
E-audit implementation is unavoidable by Public Accounting Firm (KAP), because the KAP auditees have already used the EDP system in processing such transactions. However, the inspection process using IT (e-audit) often have problems and also often face failures (Hartoyo, 2011). Therefore, this study aims to perform an empirical test of whether the e-audit implementation in KAP has significant impact to the auditor's performance or not, especially in KAP in Semarang. The data in this study were collected with questionnaires and were analyzed with simple linear regression. The study results found that the e-audit implementation had positive and significant impact on the auditor's performance. Auditor's performance was affected by e-audit factors (61.6%) and the remaining were influenced by other factors. Since the e-audit implementation had a major contribution to the improvement of the auditor's performance, than the head of the firm should consider the auditor's level of acceptance of new audit technologies that include performance expectancy, effort expectancy, social influence, and expectations of users in the organization and technical infrastructure to support the system running.
Keywords: E-audit implementation, Auditor's performance, Public Accountant Firm.
Introduction:
Currently, the organization relies on sophisticated electronic data processing (EDP) system to manage the business transactions and perform accounting records to win the business competition. The use of EDP systems in almost all organizations, of course, has an change impact not only in the accounting field, but also the auditing field. Practitioners in auditing field and professional organizations such as the Auditing Standards Board (ASB) has paid more attention to the organization's dependence on EDP systems, for example by issuing the Statement of Auditing Standards (SAS). While in Indonesia, the Indonesian Public Accountant Institute (IAPI) has adopted SAS in Public Accountant Professional Standards (SPAP), which serves as a guide for auditors in performing audits of entities which use EDP systems.
The use of EDP systems in business has an impact like two sides of a coin where one side gives a lot of convenience, but on the other hand may weaken the documents reliability as an audit evidence since there is a shiftin the audit evidence from documentary evidence to electronic evidence (Maria, 2010). The audit track is only applicable for a limited time or even none at all...