Published date: Nov 08 2022

Journal Title: KnE Social Sciences

Issue title: Science and Technology Research Symposium (SIRES)

Pages: 235–241

DOI: 10.18502/kss.v0i0.12333

Pupung PurnamasariAccounting Study Program, Faculty of Economics and Business, Universitas Islam Bandung, Indonesia

Rudy HartantoAccounting Study Program, Faculty of Economics and Business, Universitas Islam Bandung, Indonesia

This paper aimed to find the effectiveness of e-audit implementation in the Indonesian Audit board (BPK). This research was conducted on the auditors who have used e-audit when conducting financial audits. 225 auditors were given questionnaires in four BPK regional offices: namely Jakarta, West Java, Central Java, and East Java. The results show various levels of the effectiveness of e-audit implementation among the auditors from the 4 regional offices. The test results of the effectiveness show that the implementation of e-audit is quite effective in supporting state financial audits. The results show that there are different levels of the effectiveness of the e-audit implementation; this means there is a need to increase the socialization of the use and implementation of e-audit to support a state financial audit. Future research is expected to examine the factors that influence the difference of the effectiveness level of e –audit implementation in BPK. A broader examination of types of e-audit systems used by BPK will increase the general understanding of the research results.

Keywords: e-audit, effectiveness, Indonesian Audit Board

[1] BPK. Perluasan Audit Kinerja Ditahan. Jakarta: Badan Pemeriksa Keuangan; 2014.

[2] Tempo.co. BPK- Aplikasi E-Audit Mulai Efektif 2015. Jakarta: Tempo; 2013

[3] Pedrosa I, Costa CJ. Computer assisted audit tools and techniques in real world: CAATT’s applications and approaches in context. International Journal of Computer Information Systems and Industrial Management Applications. 2012;4(16):1–8.

[4] Pedrosa I, Costa CJ, Aparicio M. Determinants adoption of computer-assisted auditing tools (CAATs). Cogn Technol Work. 2020;22(3):565–83.

[5] Cahyono TT, Siswantoro D. Analisis Kelayakan E-Audit Untuk Pemeriksaan Keuangan Negara Pada Badan Pemeriksa Keuangan Republik Indonesia. Simposium Nasional Akuntansi; 2016.

[6] Pradita AU, Nuswantara D. Implementasi E-audit dalam Meningkatkan Fungsi Pemeriksaan Pengelolaan dan Pertanggungjawaban Keuangan Negara Pada BPKRI. Jurnal Akuntansi UNESA. 2014;2:1–23.

[7] Dharmawati T, Wawo AB, Rahma MN. Analyze The Effectiveness of the E-Auditing System at the BPK-RI Representative of Southeast Sulawesi Province. IOSR Journal of Economics and Finance. 2019;10(3):71–6.

[8] Lin CW, Wang CH. A selection model for auditing software. Ind Manage Data Syst. 2011;111(5):776–90.

[9] Adila R. Pangkas Waktu Pemeriksaan DPJ Bakal Gunakan e-audit. Jakarta: Okezone; 2016., Available from https://economy.okezone.com/read/2016/02/26/20/1321988/pangkas-waktupemeriksaan- djp-bakal-gunakan-e-audit

[10] Hartoyo. Upaya Peningkatan Kinerja Pemeriksaan BPK RI Menggunakan Computer Assited Audit Techniques. Universitas Bakrie; 2011

[11] Bierstaker JL, Burnaby P, Thibodeau J. The impact of information technology on the audit process: an assessment of the state of the art and implications for the future. Manag Audit J. 2001 Apr;200116(3):159–64.

[12] Karimah N. Implementasi Sistem Electronic Audit Berdasarkan Aspek Persepsi Kegunaan dan Kemudahan Pengguna di Pemerintah Provinsi Sulawesi Barat (Studi Kasus pada Badan Pemeriksa Keuangan Perwakilan Provinsi Sulawesi Barat). Makasar: Universitas Islam Negeri Alauddin Makassar; 2018.

[13] Sutrisno S. Penerapan E-Audit pada Audit Sektor Publik Sesuai Undang-undang Pemeriksaan Keuangan Negara. Jurnal STIE Semarang. 2014;6(15):1–8.

[14] Laoli N. Manfaat e-audit BPK untuk keuangan negara. Kontan; 2014

[15] Mahzan N, Lymer A. Examining the adoption of computer-assisted audit tools and techniques: cases of generalized audit software use by internal auditors. Manag Audit J. 2014;29(4):327–49.

[16] Temesgen ZB. Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs). Sweden: Blekinge Institute of Technology; 2004.

[17] Masood A, Lodhi RN. Factors affecting the success of government audits: A case study of Pakistan. Universal Journal of Management. 2015;3(2):52–62.

[18] Safitri A. Efektivitas Pelaksanaan Program Pembangunan Rusunawa dalam Pemenuhan Kebutuhan Rumah Bagi Rakyat Miskin di Bandarlampung. Lampung: Universitas Lampung; 2011.

[19] Mahsun M. Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE; 2013.