Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances

Authors

  • Aries Wicaksono Bina Nusantara University
  • Lusianah Lusianah Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v7i2.1582

Keywords:

impact analysis, audit software, auditor performance

Abstract

This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.
Dimensions

Plum Analytics

Author Biographies

Aries Wicaksono, Bina Nusantara University

Accounting and Finance Department

Lusianah Lusianah, Bina Nusantara University

Accounting and Finance Department

References

Ahmi, A., & Kent, S. (2013). The utilisation of GAS by external auditors. Managerial Auditing Journal, 28(2), 88-113.

Baray, S., Hameed,& Badii, A. (2006). Analysing the effectiveness of implementing enterprise resource planning systems in the printing industry. In European and Mediterranean Conference on Information Systems (EMCIS) 2006 (pp. 1-20). Costa Blanca, Alicante, Spain.

Hall, J. R. (2012). IT Auditing. USA: South Western Cengage Learning.

Ikatan Akuntan Publik Indonesia (IAPI). (2011). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.

Binus Business Review, Vol. 7 No. 2, August 2016, 131-136

Ismail, N. A. & Abidin, A. Z. (2009). Perception towards the importance and knowledge of information technology among auditors in Malaysia. Journal of Accounting and Taxation, 1(4), 61-69.

Kurniawan D., Lubis A.R., & Adam, M. (2012). Pengaruh budaya kerja dan motivasi kerja terhadap kinerja karyawan International Federation Red Cross (IFRC) Banda Aceh. Jurnal Manajemen Pascasarjana Universitas Syiah Kuala, 1(1), 132-146.

Mahzan, N. & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327-349.

Murti H., & Srimulyani, V. A. (2013). Pengaruh motivasi terhadap kinerja pegawai dengan variable pemediasi kepuasan kerja pada PDAM Kota Madiun. Jurnal Riset Manajemen dan Akuntansi, 1(1), 10-17.

Olansami, O. O. (2013). Computer audit techniques and fraud detection. Research Journal of finance and accounting, 4(5), 68-79.

Sujadi, & Setiyanti S. W. (2012). Perancangan penilaian kinerja pegawai berdasarkan kompentensi Spencer. Jurnal STIE Semarang, 4(1).

Downloads

Published

2016-09-27
Abstract 1409  .
PDF downloaded 987  .