SIAPKAH AUDITOR MENGHADAPI ERA DIGITALISASI 4.0?
Abstract
Abstrak – Siapkah Auditor Menghadapi Era Digitalisasi 4.0?
Tujuan utama – Penelitian ini berupaya untuk mengetahui seberapa siap profesi audit menghadapi persaingan digitalisasi 4.0.
Metode – Penelitian ini menggunakan metode in depth interview. Adapun informan penelitian adalah tujuh orang informan dengan berbagai latar belakang auditor.
Temuan Utama - Profesi audit belum sepenuhnya siap menghadapi revolusi industri. Ketidaksiapan ini disebabkan kualitas SDM yang belum mumpuni serta dukungan sarana prasarana yang kurang memadai. Selain itu, penerapan big data masih belum optimal.
Implikasi Teori dan Kebijakan – Auditor harus memiliki strategi untuk bisa beradaptasi di era digitalisasi 4.0. Strategi yang bisa dilakukan adalah kemauan dan tekad yang kuat untuk mempelajari ilmu di luar akuntansi.
Kebaruan Penelitian – Penelitian ini melihat lebih dalam kesiapan auditor dalam menghadapi era digitalisasi 4.0.
Abstract – Are Auditors Ready to Face the Digitalization 4.0 Era?
Main Purpose - This study seeks to determine how ready the audit profession is to face digitalization 4.0 competition.
Method – This study uses the in-depth interview method. The research informants are seven informants with various auditor backgrounds.
Main Findings - The audit profession is not yet fully prepared for the industrial revolution. This unpreparedness is due to the unqualified quality of human resources and inadequate infrastructure support. In addition, the implementation of big data is still not optimal.
Theory and Practical Implications – Auditors must have a strategy to adapt to the digitalization 4.0 era. The strategy that can be implemented is a strong will and determination to learn knowledge outside of accounting.
Novelty – This study looks deeper into auditor readiness in the digitalization 4.0 era.
Keywords
Full Text:
PDFReferences
Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, A. (2022). The Effects of Blockchain Technology on the Accounting and Assurance Profession in the UAE: An Exploratory Study. Journal of Financial Reporting and Accounting, 20(1), 53-71. https://doi.org/10.1108/JFRA-05-2020-0151
Alsabahi, M. A., Ku Bahador, K. M., & Saat, R. M. (2021). The Influence of Personal Characteristics and Workplace Learning on Information Technology Competency among External Auditors: The Role of Organisational Culture as a Moderator. Cogent Business and Management, 8(1), 1899625. https://doi.org/10.1080/23311975.2021.1899625
Anis, A. (2017). Auditors’ and Accounting Educators’ Perceptions of Accounting Education Gaps and Audit Quality in Egypt. Journal of Accounting in Emerging Economies, 7(3), 337-351. https://doi.org/10.1108/JAEE-08-2016-0070
Austin, A. A., Carpenter, T. D., Christ, M. H., & Nielson, C. S. (2021). The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology. Contemporary Accounting Research, 38(3), 1888-1924. https://doi.org/10.1111/1911-3846.12680
Bauer, T. D., Estep, C., & Malsch, B. (2019). One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process. Contemporary Accounting Research, 36(4), 2142-2177. https://doi.org/10.1111/1911-3846.12490
Beau, P., & Jerman, L. (2022). Bonding Forged in “Auditing Hell”: The Emotional Qualities of Big Four Auditors. Critical Perspectives on Accounting, 83, 102356. https://doi.org/10.1016/j.cpa.2021.102356
Boland, C. M., Daugherty, B. E., & Dickins, D. (2019). Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies. AUDITING: A Journal of Practice & Theory, 38(2), 57-77. https://doi.org/10.2308/ajpt-52214
Boritz, J. E., Kochetova, N. V., Robinson, L. A., & Wong, C. (2020). Auditors’ and Specialists’ Views about the Use of Specialists during an Audit. Behavioral Research in Accounting, 32(2), 15-40. https://doi.org/10.2308/BRIA-19-064
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using Generalized Audit Software to Detect Material Misstatements, Control Deficiencies and Fraud: How Financial and IT Auditors Perceive Net Audit Benefits. Managerial Auditing Journal, 35(4), 521-547. https://doi.org/10.1108/MAJ-05-2019-2277
Budiatmaja, R., & Ramadhan, Y. (2022). Three Corporate Control Strategies and Fraud Accounting Prevention. Jurnal Akuntansi Multiparadigma, 13(1), 194-204. https://doi.org/10.21776/ub.jamal.2021.13.1.15
Chen, S., Krishnan, G. V., Li, W., & Zhang, Y. (2022). Do Big 4 Auditors Enhance Audit Quality in China? A ‘‘Behind the Scenes Look’’. Journal of International Accounting Research, 21(2), 31-56. https://doi.org/10.2308/JIAR-2020-056
Coffee, J. C. (2019). Why Do Auditors Fail? What Might Work? What Won’t? Accounting and Business Research, 49(5), 540-561. https://doi.org/10.1080/00014788.2019.1611715
Cristea, L. M. (2021). Romanian Auditors' Perception Concerning the IT Impact in the Big Data Era. Public Finance Quarterly, 66, 68-82. https://doi.org/10.35551/PFQ_2021_S_1_4
Dai, J., He, N., & Yu, H. (2019). Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: From the Perspective of Accountability Audit of Air Pollution Control in China. Journal of Emerging Technologies in Accounting, 16(2), 23-41. https://doi.org/10.2308/jeta-52482
Dai, J., & Vasarhelyi, M. A. (2016). Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1–15. https://doi.org/10.2308/jeta-10494
El-Dyasty, M. M., & Elamer, A. A. (2021). The Effect of Auditor Type on Audit Quality in Emerging Markets: Evidence from Egypt. International Journal of Accounting and Information Management, 29(1), 43-66. https://doi.org/10.1108/IJAIM-04-2020-0060
Estep, C. (2021). Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can be Beneficial. The Accounting Review, 96(5), 263-289. https://doi.org/10.2308/TAR-2017-0303
Feliciano, C., & Quick, R. (2022) Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise. Accounting in Europe, 19(2), 311-331. https://doi.org/10.1080/17449480.2022.2046283
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political Connections, Related Party Transactions, and Auditor Choice: Evidence from Indonesia. Journal of Contemporary Accounting and Economics, 13(1), 1-19. https://doi.org/10.1016/j.jcae.2017.01.004
Hamdam, A., Jusoh, R., Yahya, Y., Jalil, A. A., & Abidin, N. H. Z. (2022). Auditor Judgment and Decision-Making in Big Data Environment: A Proposed Research Framework. Accounting Research Journal, 35(1), 55-70. https://doi.org/10.1108/ARJ-04-2020-0078
Joshi, P. L., & Marthandan, G. (2020). Continuous Internal Auditing: Can Big Data Analytics Help? International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 25-42. https://doi.org/10.1504/IJAAPE.2020.106766
Kend, M., & Nguyen, L. A. (2022). The Emergence of Audit Data Analytics in Existing Audit Spaces: Findings from Three Technologically Advanced Audit and Assurance Service Markets. Qualitative Research in Accounting & Management, 19(5), 540-563. https://doi.org/10.1108/QRAM-01-2021-0005
Köktener, B., & Tunçalp, D. (2021). Old Game, New Rules and 'Odd Friends': Digitalization, Jurisdictional Conflicts, and Boundary Work of Auditors in a 'Big Four' Professional Service Firm. Journal of Professions and Organization, 8(3), 349-373. https://doi.org/10.1093/jpo/joab016
Lenk, M. M., Krahel, J. P., Janvrin, D. J., & Considine, B. (2019). Social Technology: An Integrated Strategy and Risk Management Framework. Journal of Information Systems, 33(2), 129-153. https://doi.org/10.2308/isys-52065
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding Usage and Value of Audit Analytics for Internal Auditors: An Organizational Approach. International Journal of Accounting Information Systems, 28, 59-76. https://doi.org/10.1016/j.accinf.2017.12.005
Lowe, D. J., Bierstaker, J. L., Janvrin, D. J., & Jenkins, J. G. (2018). Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage? Journal of Information Systems, 32(1), 87-107. https://doi.org/10.2308/isys-51794
Nuijten, A., Keil, M., Pijl, G. V. D., & Commandeur, H. (2018). IT Managers’ vs. IT Auditors’ Perceptions of Risks: An Actor–Observer Asymmetry Perspective. Information and Management, 55(1), 80-93. https://doi.org/10.1016/j.im.2017.04.002
Ozlanski, M. E., Negangard, E. M., & Fay, R. G. (2020). Kabbage: A Fresh Approach to Understanding Fundamental Auditing Concepts and the Effects of Disruptive Technology. Issues in Accounting Education, 35(2), 77-86. https://doi.org/10.2308/issues-16-076
Parasuraman, A. (2000). Technology Readiness Index (TRI): A Multiple-Item Scale to Measure Readiness to Embrace New Technologies. Journal of Service Research, 2(4), 307–320. https://doi.org/10.1177/109467050024001
Parasuraman, A., & Colby, C. L. (2015). An Updated and Streamlined Technology Readiness Index: TRI 2.0. Journal of Service Research, 18(1), 59–74. https://doi.org/10.1177/1094670514539730
Pei, D., & Vasarhelyi, M. A. (2020). Big Data and Algorithmic Trading Against Periodic and Tangible Asset Reporting: The Need for U-XBRL. International Journal of Accounting Information Systems, 37, 100453. https://doi.org/10.1016/j.accinf.2020.100453
Ramadhan, M. S., & Mulyati. (2022). Optimalkah Proses Audit Forensik dan Investigasi selama Covid-19? Jurnal Akuntansi Multiparadigma, 13(2), 263-276. https://doi.org/10.21776/ub.jamal.2022.13.2.20
Rose, A. M., Rose, J. M., Rotaru, K., Sanderson, K., & Thibodeau, J. C. (2022). Effects of Data Visualization Choices on Psychophysiological Responses, Judgment, and Audit Quality. Journal of Information Systems, 36(1), 53-79. https://doi.org/10.2308/ISYS-2020-046
Sabry, S. H., & Gomaa, I. I. (2021). Enhancing Internal Auditors' Risk Assessment through Governance and Cognition: An Egyptian Perspective. Afro-Asian Journal of Finance and Accounting, 11(3), 447-469. https://doi.org/10.1504/AAJFA.2021.115669
Saengsith, N., & Suntraruk, P. (2022). Assessing the Internal Auditors' Readiness for Digital Transformation. Global Business and Economics Review, 28(1), 1-21. https://doi.org/10.1504/gber.2023.127552
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis. European Accounting Review, 30(3), 531-555. https://doi.org/10.1080/09638180.2021.1882320
Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C., Kusumaningsih, A., & Paino, H. (2021). Akselerasi Peran Teknologi dalam Audit saat Covid-19. Jurnal Akuntansi Multiparadigma, 12(1), 186-206. https://doi.org/10.21776/ub.jamal.2021.12.1.11
Sharma, N., Sharma, G., Joshi, M., & Sharma, S. (2022). Lessons from Leveraging Technology in Auditing during COVID-19: An Emerging Economy Perspective. Managerial Auditing Journal, 37(7), 869-885. https://doi.org/10.1108/MAJ-07-2021-3267
Sirois, L., Bédard, J., & Bera, P. (2018). The Informational value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-Tracking Study. Accounting Horizons, 32(2), 141-162. https://doi.org/10.2308/acch-52047
Stoel, M. D., & Havelka, D. (2021). Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors. Journal of Information Systems, 35(1), 135-154. https://doi.org/10.2308/isys-18-043
Taha, A. A. D., Ramo, W., & Alkhaffaf, H. H. K. (2021). Impact of External Auditor–Cloud Specialist Engagement on Cloud Auditing Challenges. Journal of Accounting and Organizational Change, 17(3), 309-331. https://doi.org/10.1108/JAOC-08-2020-0111
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, Dysfunctional Behavior, Fraud Detection, and Role of Information Technology in the Audit Process. Australasian Accounting, Business and Finance Journal, 11(4), 102-115. https://doi.org/10.14453/aabfj.v11i4.8
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big Data in Accounting: An Overview. Accounting Horizons, 29 (2), 381-96. https://doi.org/10.2308/acch-51071
Wang, Y., Chiu, T., Wang, T., & Debreceny, R. S. (2020). A Classroom Exercise on Building Auditors’ Interview Skills. Journal of Emerging Technologies in Accounting, 17(2), 93-101. https://doi.org/10.2308/JETA-19-07-07-31
Witte, A. L., Earley, C. E., & Thibodeau, J. C. (2022). Big Fish, Small Pond: How in-charge Auditors Engage with Technology-Based Audit Tools to Influence the Audit in Non-Global Network Firms. Journal of Information Systems, 36(2), 141-160. https://doi.org/10.2308/ISYS-2020-047
Yoon, K., Hoogduin, L., & Zhang, Li. (2015). Big Data as Complementary Audit Evidence. Accounting Horizons, 29(2), 431-38. https://doi.org/10.2308/acch-51076
DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.38
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Akie Rusaktiva Rustam, Basuki, I Made Narsa
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.