Determinants of effectiveness of computer-assisted audit techniques in the public sector
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Author(s)Pupung PurnamasariLink to ORCID Index: https://orcid.org/0000-0002-4974-740X
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Rudy HartantoLink to ORCID Index: https://orcid.org/0000-0002-3485-5838
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DOIhttp://dx.doi.org/10.21511/ppm.20(4).2022.19
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Article InfoVolume 20 2022, Issue #4, pp. 250-263
- 630 Views
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337 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs). However, potential risks, difficulties, and challenges can hinder the effective implementation of CAATs. The purpose of this study was to examine the factors that influence the effectiveness of the implementation of CAATs in the auditor public sector. The study collected the data by distributing questionnaires to respondents. The sample comprised 225 government auditors in Indonesia, namely the Audit Board of the Republic of Indonesia (BPK). The data were analyzed using the least squares structural equation modeling and importance performance matrix analysis (IPMA). The results show that auditor competence and system quality support the effectiveness of using CAATs. In addition, policies and audit evidence do not affect the effectiveness of CAATs’ use. Other test results using IPMA show that the most critical variable influencing performance is competence in support of increasing the effectiveness of CAATs. These findings indicate that the effectiveness of CAATs use in BPK as a government audit agency requires the support of auditor competence and system quality.
- Keywords
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JEL Classification (Paper profile tab)C88, M42, H83
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References62
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Tables6
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Figures2
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- Figure 1. Result of research model
- Figure 2. Importance-performance matrix analysis
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- Table 1. Variable operation
- Table 2. Descriptive statistics of respondents
- Table 3. Reliability, validity, and multicollinearity tests
- Table 4. Regression results
- Table 5. Importance-performance results
- Table A1. Discriminant validity results
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Ola Honningdal Grytten 
doi: http://dx.doi.org/10.21511/imfi.16(1).2019.15
Investment Management and Financial Innovations Volume 16, 2019 Issue #1 pp. 189-202 Views: 2580 Downloads: 510 TO CITE АНОТАЦІЯThe size of the public sector is an important tool in public governance. Public sector size may fuel both economic growth and political influence over the economy.
By compiling and processing data from different sources of public accounts the paper aims at mapping the development of key financial indicators for the Norwegian central government sector during the transition period from the mid 19th to the mid 20th century. The data enable us to give measures of the size of the public sector alone and compared to the overall economy.
It is found that the sector started its continuous growth before politicians deliberately started to increase the sector’s size of the total economy. The paper also finds that an increase of the public sector often, but not always, reflects political economy regimes. Persistent growth in public finances as a tool for economic policy making did not take place before the introduction of the social-democratic regime in 1935.
The paper also concludes that economic growth started before the growth in the public sector, suggesting that public sector growth might as well be a result of economic growth or vice versa. -
The development of talent management in Malaysian public sector: a comprehensive review
Sharmaine Sakthi Ananthan ,
Halimah Abdul Manaf ,
Mega Hidayati ,
Dian Suluh Kusuma Dewi
doi: http://dx.doi.org/10.21511/ppm.17(2).2019.18
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Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam
Phuong-Nguyen Thi Thanh ,
Hai Phan Thanh ,
Tung-Nguyen Thanh ,
Tien-Vo Thi Thuy
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.16
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