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8/10/2019 Artikel Audit Komputer
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The current issue and full text archive of this journal is available atwww.emeraldinsight.com/1834-74!.htm
"#$"% &1'&$
attributesthatim(a
ctado(tionof
auditsoftw
are
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17)$n em(irical stud* in +audi
,eceived 3 $(ril &)1& %uhammad $. ,ai,evised 1 %a* &)1&
Business Information Systems Department, Hawort1 #ul* &)1&$cce(ted $ugust &)1& Western Michigan University, Kalamaoo, Mic
aider . %adani
Department of !ccounting an" MIS, College of In"King #ah" University of $etroleum % MinerSau"i !ra&ia
"nternational#ournal of$ccounting and"nformation%anagement
ol.&10o.&'
&
'
$bstract
ur(ose 2 $uditsoftware and "T-
based auditingare widel* usedin develo(edcountries and isan emergingtrend in other
(arts of theworld. The(ur(ose of this(a(er is toinvestigate theado(tion of auditsoftware b*+audi industries.This researchextends currentnowledge b*focusing ontechnolog*ado(tions issuesand com(aring
the results withthe results of (astado(tions inesternindustries.
5esign/methodolog*/a((roach 25emogra(hicand (s*chometricfactors related toado(tion decisionwere identifiedand incor(oratedin the researchmodel. $ web-
based surve*instrument wasused to collectdata. Thereliabilit* scoreof each constructwas measuredwith 6ronbachsal(ha. ,esultsfrom descri(tive
statistics'correlation'an
dregressionwereusedtoexamine
theinfluenceofdemogra
(hicand
(s*chometricfactorson
ado(tiondecision.
indings 26ontrar* toexistingliterature'this stud*shows thatexternal
(ressure hasno im(act onthe ado(tiondecision. "naddition'similar toearlierfindings' theresultsshowed that6om(an*,eadinessanderceived9enefits arereasonabl*
good(redictors of$do(tion"ntention ofauditsoftware.
,esearchlimitations/im(lications 26ontrar* tocurrentevidence'this research
(oints to theresult that
external(ressure hasno im(act onthe ado(tiondecision.This leads toan interestingresearchavenue toex(lore thereasons wh*
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com(anies in+audi$rabiado notseeexternal
(ressureas asignific
antfactorbehinddecisionto ado(tcertaintechnolog*.
:riginal
it
;e
+audi $rabia
a(er t*(e,esearch (a(er
The authorswould lie to
acnowledgethe su((ort(rovided b* the5eanshi( of+cientific,esearch niversit* of
etroleum?%inerals
%=for
funding thisworthrough
(roject 0o.+91)))18.
"ntroduction
$udit software and informationtechnolog*
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been used to stud* ado(tion and use ofemergent "T
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(olic*.
(4) Maintai
na&ility(Thes*stemcan
be
u(datedinamannerthat
(rovidescontinuousavaila
bilit
*'securit*
and integrit*.
$uditing is a ver* time consumingand resource intensive (rocess.:rganiations normall* conduct
(eriodic auditingA however' due toresource constraints' man*organiations audit onl* a small
(ortion of business units that are athigh ris
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$ctive5ata for Excel www.informationactive.com$ctive5ata for excel is a com(uter aided audit tool 68' %i8"5' 6"' BD9and others
$do(tion ofauditsoftware
173
Table ".$u
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dit software
"
1
T
a
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$udit +oftware 5escri(tion
g,6 on demandw
www.(aisle*.thomsonreuters.com$ com(rehensive internal audit solution (roven to increase theefficienc* of the audit (rocess' including ris assessment' (lanninscheduling' documentation' (re(aration' review' re(orting' issuetracing' and administration. 5elivered as a software service 2 this no software to install' no hassle with "T' no ca(ital investment' no hidden "T costs
ide$ 2 data anal*sis software www.caseware-idea.com6aseare "5E$ "nc. is the develo(er and global distributor of"5E$e' the leading data anal*sis software used b* accountants'auditors' and s*stems and financial (rofessionals around the worith "5E$' *ou can read' dis(la*' anal*e' mani(ulate' sam(le' extract from data files from almost an* source
%ethodware e,$ www.methodware.com%ethodware is a world-leading develo(er of ris' com(liance' auand investigations software with over 1'8)) clients in 8) countrie"ntegrate *our ris assessments' internal audits' com(lianceinitiatives' and cor(orate governance in E,$' our (roven B,6solution. %ove to a ris-based audit a((roach with E,$
%;insighte www.minsight.com"t is the new industr* standard audit management software. eb-
enabled
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e' factors such as (erceived benefits
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ues were under-utilied in (ublic
accounting. +isa*e and 9irnberg +$
has brought the im(ortance of
accounting audit
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igure1.
Theresearchmodel
not onl* involve business (rocessreengineering' but ma* also re@uiremajor institutional transformation.+econd' internal auditors ma* not
(erceive the benefit of audit softwaresignificant enough to justif* the costand (rocedural changes that such anim(lementation ma* re@uire. Third'to( level management ma* not be
read* to commit to a new s*stem dueto budgetar* and other resourcerestrictions. ourth' the com(an* ma*not feel the urgenc* of audit softwaredue to lac of external (ressure
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as agehave
beenusedinmuchtechnolog*
acce(tanceresearch inman*fields
$erceive"Benefits
!ge !"option R./01
2is3
R4/01
Company R5/01$ast 2ea"iness
!"option+perience
+ternalR6/01
$ressure
Note: R1, . . . . ,R4represent
correlations
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first relationshi( as followsG
2.( 9 (ositivel* influence auditsoftware ado(tion.
!"option ris3,is' according to classical theor*' isdefined as Lthe variance of the
(robabilit* distribution of (ossible gainsand losses associated with a (articularalternativeM
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$do(tion of audit software
177
"
1
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al
2
6(Exter
nal(ressure
(ositivel*in
fluencesauditsoftwareado
(tion.
,e
Th
$articipants"ndustries tae different a((roaches
in maing a technolog* ado(tiondecisionG one a((roach is to rel* on
the o(inions of the chief information
officer
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(revious research is used as 9.
Instrument vali"ation"nstrument was validated b* a grou( ofindustr* ex(erts and universit* facult*.+ome changes in the surve*instrument were ado(ted based onex(ert recommendations. or researchthat involves (s*chometric test scores'it is im(ortant to measure the internalconsistenc* of items in each construct.Therefore' the internal consistenc* ofitems in each construct was measuredwith 6ronbachs a. The reliabilit*score of all but one construct exceededthe threshold of ).7)
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6onstructs 6ronbac
erceived benefits
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6om(an* readiness
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"#$"% (ositive benefits associated with audit software. "ntention to ado(t audit software is
&1'& favorable as well. The mean value of 6, is &.18' which indicates a somewhat mutedreadiness b* com(an* towards audit software ado(tion. The reason behind the muted
readiness could be attributed to lac of technolog* resources and inade@uatemanagement su((ort. owever' this needs further investigation. The mean value ofexternal (ressure
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9 6, EK $5 ,+;
9 1 ).7!) 4).14& ).8) N N 4).&!C N6, 1 4).&&) ).77 N N 4).&4C
NEK 1 4).)!! ).&7&$5 1 4).33) N+; 1
0otesG 6orrelation is significant atGN).)C and
N N).1 levels A organiational factors such as6,A and external and/or environmental factorssuch as (ressure from com(etitors' socialnorms' (eer (ressure' government (ressure'legal (ressure' etc. on ado(tion decisions ofaudit software in +audi $rabian industries. Theresults of this stud* identif* similarities anddifferences in findings when com(ared withthe findings of earlier studies done in
develo(edcountries. ehave
usedseveralfactorsfromthesethreecategories in ourmodel.$n*
(ressureexertedfromoutsideof theorganiation wasconsideredexternal
(ressure.
reviousresearch'as
discussed before' have identified relativeadvantage' cost' technical com(atibilit*' "Ttraining' (eer influence' and business (artners asinfluential factors in (redicting technolog*ado(tion. actors such as 9' organiational
readiness' external (ressure' financial cost'com(etitive (ressure' government (ressure'securit*' training' "T nowledge' coercive
(ressure' internal and normative (ressure havealso been identified to have significant im(acts onenter(rise "T ado(tion. "n light of the (reviousresearch findings' we (rovide the major findingsof this research below.
$ll res(ondents saw benefit in auditsoftware. %oreover' age difference' bacgroundin "T or $ccounting/$udit' and (reviousado(tion ex(erience had no influence on howres(ondents evaluated 9 and ado(tion ris.
6ontrar* to existing literature
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"#$"% (erceived benefit' and the lower the motivation towards ado(tion. These findings&1'& su((ort earlier findings.
,egression anal*sis suggests that 6, and 9 are reasonabl* good (redictors of
$5 of audit software. This result su((orts earlier findings as well.182 "m(lications for (ractice
,esearch findings of this stud* have several (ractical im(lications. irst' em(lo*eesmust be informed and convinced of the benefits of audit software and com(anies mustalso be read* with ade@uate resources before (ushing ado(tion of the software.+econd' age' ex(ertise' and (revious software im(lementation ex(erience have noinfluence on ado(tion decision. Therefore' age is not a barrier for software ado(tionand (revious successful or unsuccessful ex(erience does not necessaril* have a
(ositive or negative view of software ado(tion. Third' decision maers in +audicom(anies' at this (oint in time' do not see external (ressure as a significant factor
behind ado(tion of audit software. This ma*' however' indicate a lac of a((ro(riateregulations from the government and/or lac of use of audit software b* the
com(etitors in +audi $rabia.%ore broadl*' com(anies that are resourceful and see benefits in im(lementing
audit software are more liel* to consider ado(ting the software. This underscores theim(ortance of aligning decision maers ex(ectations of the software with thecom(an*wide audit objectives.
uture research
$s (ointed out in the (revious section' external (ressure had no im(act on the ado(tion
decision. Therefore' the results from this research hold im(ortant im(lications for future
research that see to further ex(lore the reasons behind differences in results of studies
conducted in develo(ed countries versus the results of this research. %ore s(ecificall*' the
difference in results could be attributed to man* factors such as cultural difference'management st*le' lac of com(etitive (ressure' lac of a((ro(riate governmentregulations' or other location s(ecific factors. "n short' the (ossibilities of research on
software ado(tion involving multi(le countries in the %iddle East that consider cultural'
managerial' and government factors are (lentiful and would (rovide (ractical guidance for
"T ado(tion (ractitioners in that (art of the world.
,eferences
$$+9
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T$% with three moderating factorsM' Information 2esourcesManagement @ournal'ol. &1 0o. 4' ((. 1-&.
9aer' 0.
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184
Bibbs' #.
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non-ado(tersM' )he D!)! B!S+ for !"vances inInformation Systems' ol. 4& 0o.&' ((. 7-!4.
Diu' 6.' +ia' 6.-D. and ei' ;.-;.
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18 +ue*oshi' T.' +hang' #. and 6hiang' .-6. ser acce(tance ofinformation technolog*G toward a unified viewM' MIS Auarterly' ol. 3' ((. 4&C-478.
ahid' .
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6hec
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188
$((endix &
$bout the authors
%uhammad $. ,ai is an $ssociate rofessor at the aworth 6ollege of 9usiness' estern %ichigan
>niversit*. e received %9$ and h5 degrees from irginia 6ommonwealth >niversit*' ,ichmond'irginia. e has wored as an "T (rofessional in the >+ manufacturing and service sectors and his
wor has a((eared in Decision Sciences @ournal of Innovative +"ucation, +pert Systemswith !pplications, @ournal of Information )echnology )heory an" !pplication /@I))!1,Information Management % Computer Security, among other journals. isresearch and teachinginterests are in the areas of E,/+6%/6,%' database s*stems' s*stems anal*sis and design'
electronic commerce and "T ado(tion for +%Es. %uhammad $. ,ai is the corres(onding author andcan be contacted atG muhammad.raiQwmich.edu
aider . %adani is an $ssociate rofessor of $ccounting at the 5e(artment of $ccountingand %"+' 6ollege of "ndustrial %anagement