IDEAS home Printed from https://ideas.repec.org/a/aii/ijcmss/v5y2014i3p01-07.html
   My bibliography  Save this article

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

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://scholarshub.net/index.php/ijcms/article/view/182/176
    Download Restriction: no
    File URL: http://scholarshub.net/index.php/ijcms/article/view/182
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christine E. Earley, 2002. "The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill†Structured Audit Tasks," Contemporary Accounting Research, John Wiley & Sons, vol. 19(4), pages 595-614, December.
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    2. Goodwin, Jenny, 2002. "Understanding Auditor-Client Relationships: A Multi-Faceted Analysis (Rutgers Series in Accounting Research); Gary Kleinman and Dan Palmon; Markus Wiener Publishers, Princeton, NJ, hardcover, 2001, pp," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 429-432, June.
    3. Lisa M. Gaynor & Andrea S. Kelton, 2014. "The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 189-210, March.
    4. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    5. Rafik Elias, 2006. "The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation," Journal of Business Ethics, Springer, vol. 68(1), pages 83-90, September.
    6. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    7. James Whyte & Roxanne Pickett‐Hauber & Maria D. Whyte, 2016. "Option generation in the treatment of unstable patients: An experienced‐novice comparison study," Nursing & Health Sciences, John Wiley & Sons, vol. 18(3), pages 370-378, September.
    8. Yves Gendron & Roy Suddaby & Sandy Q. Qu, 2009. "Professional–Organisational Commitment: A Study of Canadian Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(3), pages 231-248, September.
    9. Bernardo de Abreu Guelber Fajardo & Ricardo Lopes Cardoso, 2014. "Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants," Brazilian Business Review, Fucape Business School, vol. 11(5), pages 24-48, October.
    10. Erwin Waldmann, 2000. "Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 23-35.
    11. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
    12. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    13. Sarah Bonner & Tracie Majors & Stacey Ritter, 2018. "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy," Journal of Accounting Research, Wiley Blackwell, vol. 56(5), pages 1453-1481, December.
    14. Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara, 2022. "Ethical reasoning in tax practice: Law or is there more?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    15. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    16. Tamara A. Lambert & Marietta Peytcheva, 2020. "When Is the Averaging Effect Present in Auditor Judgments?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 277-296, March.
    17. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aii:ijcmss:v:5:y:2014:i:3:p:01-07. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mr. Asif Anjum (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.