THE EFFECTIVENESS OF E-AUDIT IMPLEMENTATION AT THE INDONESIAN AUDIT BOARD IN SUPPORTING STATE FINANCIAL AUDIT Pupung Purnamasari (a*), Rudy Hartanto (b)
a) Accounting Departement, Faculty of Economics and Business, Universitas Islam Bandung
Jalan Tamansari No. 1, Bandung 40132, Indonesia
*pupung[at]unisba.ac.id
b) Accounting Departement, Faculty of Economics and Business, Universitas Islam Bandung
Jalan Tamansari No. 1, Bandung 40132, Indonesia
Abstract
This study aims to see whether the implementation of e-audit at the Indonesian Audit Board (BPK-RI) has been effective. This study was conducted on auditors who have used e-audit in conducting financial audits. The study was conducted by distributing questionnaires to 225 auditors at BPK-RI located in 4 regional offices. The results of the study indicate that there is a difference in the effectiveness of e-audit implementation among auditors in 4 regional offices. The overall test results show an average of 74% which indicates that the use of e-audit is quite effective in supporting state financial audits. The results of the study indicate that there are differences in the effectiveness of the use of e-audits, which means that there is a need for increased socialization of the use and application of e-audits in order to support state financial audits. Future research is expected to be able to examine what factors affect the effectiveness of the e-audit implementation at BPK. It is expected that more extensive testing on the types of e-audit system used by BPK-RI could improve the generalization of the study results.
Keywords: e-audit- Effectiveness- Indonesian Audit Board
