Volume 5, Issue 3, Page No 55-61, 2020


Auditors now can no longer rely on the old-fashioned way of auditing manually. More and more jobs, increasingly complex work environment, the demands of the times, accuracy and speed of work require auditors inevitably must adopt technology. This research began with our success as academics in the audit family. Related to Indonesia, a large country and has several hundred public accounting firms and thousands of auditors, but computerized use of audits using software is still very little. The public accounting firm still uses a manual system, using normally typed paperwork. We want to find out what can boost the use of software among auditors. Our results are useful for auditors in Indonesia. From the results of statistical tests we found that auditors use compilation software by individual auditors themselves rather than organizations and individuals

Link: Organizational, Social and Individual Aspect on Acceptance of Computerized Audit in Financial Audit Work – ASTES Journal