Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances
Keywords:impact analysis, audit software, auditor performance
AbstractThis 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.
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).
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)