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E-Commerce Impact: The Impact of E-Audit Implementation on the Auditor’s Performance (Empirical Study of the Public Accountant Firms in Semarang, Indonesia)

Author

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  • Evi Maria

    (Faculty of Information Technology Satya Wacana Christian University Indonesia.)

  • Yayuk Ariyani

    (Faculty of Economics and Business, Satya Wacana Christian University, Indonesia.)

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.

Suggested Citation

  • Evi Maria & Yayuk Ariyani, 2014. "E-Commerce Impact: The Impact of E-Audit Implementation on the Auditor’s Performance (Empirical Study of the Public Accountant Firms in Semarang, Indonesia)," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 5(3), pages 01-07, September.
    • Handle: RePEc:aii:ijcmss:v:5:y:2014:i:3:p:01-07
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    References listed on IDEAS

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    2. Jeffrey, Cynthia & Weatherholt, Nancy & Lo, Steven, 1996. "Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan," The International Journal of Accounting, Elsevier, vol. 31(3), pages 365-379.
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