The Role of Atlas Application in Moderating the Influence of Due Professional Care and Accountability on Audit Risk Assessment: Empirical Study on KAP in Bali Province

Putu Kemala VIDYANTARI; I Made Aditya  PRAMARTHA; I Wayan Gde  Yogiswara Darma  PUTRA

doi:10.38142/jtep.v5i1.1239

Authors

Putu Kemala VIDYANTARI Warmadewa University, Indonesia
I Made Aditya PRAMARTHA Warmadewa University, Indonesia
I Wayan Gde Yogiswara Darma PUTRA Warmadewa University, Indonesia

DOI:

https://doi.org/10.38142/jtep.v5i1.1239

Keywords:

ATLAS, Due Professional Care, Accountability, Audit Risk Assessment, Audit Tools

Abstract

This study examines the role of the ATLAS application in moderating the influence of due professional care and accountability on audit risk assessment in public accounting firms (KAP) in Bali Province. This study uses a quantitative approach with the purposive sampling method to determine respondents, and data analysis is carried out using Moderated Regression Analysis (MRA). This study uses the COSO ERM theory to help understand and explain the research results related to risk management in the audit process. The study results show that due professional care has a positive and significant effect on audit risk assessment in Bali Province, which indicates that auditors who perform their duties with professional prudence tend to produce more accurate risk assessments. On the other hand, accountability had a positive but insignificant effect on audit risk assessment, suggesting that although there is a positive relationship, the influence is not strong enough to be considered statistically significant. The role of ATLAS cannot moderate the influence of due professional care or accountability on audit risk assessment, which indicates that ATLAS, although designed to support the audit process, has not been effective in strengthening the relationship. This study provides insights into the importance of due professional care in audit risk assessment and optimising the use of ATLAS in implementing audits.

References

Al. Haryono Jusup. 2011. Auditing. Edisi II. Yogyakarta: Sekolah Tinggi Ilmu Ekonomi YKPN

Badjuri, Achmat. 2011. Faktor-faktor yang Berpengaruh Terhadap Kualitas Audit Auditor Independen pada Kantor Akuntan Publik (KAP) di Jawa Tengah. Jurnal Dinamika Keuangan dan Perbankan, Nopember 2011, Hal: 183 - 197 Vol. 3, No. 2. ISSN :1979-4878

Biandari, T. R., & Harahap, L. (2021). PERANCANGAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG GUEST SUPPLIES PADA DEPARTMENT HOUSEKEEPING DI HOTEL XYZ. Competitive Jurnal Akuntansi Dan Keuangan, 5(2), 6.

COSO. (2013). Internal Control-Integrated Framework: Executive Summary, Durham, North California, May 2013.

Darmayasa, I., & Putrayasa, I. (2019). Detecting Fraud Through Audit Tool and Linked Archive System Working Paper. Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). https://doi.org/10.2991/icastss-19.2019.7.

Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Institut Akuntan Publik Indonesia. 2024. Direktori Kantor Akuntan Publik dan Akuntan Publik

https://iapi.or.id/direktori-kantor-akuntan-publik-akuntan-publik/

Institut Akuntan Publik Indonesia—Pusat Pembinaan Profesi Keuangan. 2018. Buku Panduan ATLAS (Audit Tool and Linked Archive System). Jakarta

Kumalasari, K., Aziz, M., Syafitri, N., & Salsabilla, A. (2022). Managing Audit Information with The Atlas Application (Audit Tool and Linked Archive System) As an Effort to Improve Audit Quality. Journal of Documentation and Information Science. https://doi.org/10.33505/jodis.v6i1.192

Kuntadi, C., & Caroline, E. (2022). Pengaruh Keahlian Forensik, Pengalaman, Dan Profesionalisme Auditor Terhadap Penilaian Risiko Kecurangan. SENTRI: Jurnal Riset Ilmiah, 1(4), 930-938.

Rahayu, I. Y., & Wilasittha, A. A. (2023). Implementasi ATLAS dalam Prosedur Audit Risk Assessment (Studi Kasus pada KAP Luthfi Muhammad & Rekan). Jurnal Akuntansi Bisnis Dan Ekonomi (JABE); Vol. 9 No. 2 (2023): Jurnal Akuntansi Bisnis Dan Ekonomi (JABE); 3445-3451 ; Jurnal Akuntansi Bisnis Dan Ekonomi (JABE); Vol 9 No 2 (2023): Jurnal Akuntansi Bisnis Dan Ekonomi (JABE); 3445-3451 ; 2684-6756 ; 2460-030X. http://journal.widyatama.ac.id/index.php/jabe/article/view/1136

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Sugiyono, (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV. Alfabeta.

Sugiyono (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alphabet.

Soetedjo, S., & Sugianto, A. (2018). Penerapan Coso Erm Integrated Framework Dalam Mendukung Audit Forensik Untuk Menanggulangi Tindakan Kecurangan. Journal of Applied Managerial Accounting, 2(2), 262–274.

SPAP (Standar Profesional Akuntan Publik). Salemba Empat: Institut Profesional Akuntan Publik. 31 Maret 2011.

Tetlock, P.E dan J.L. Kim. (1987). Accountability and Judgment Processes in a Personality Prediction Task. Journal of Personality and Social Psychology. Vol 52, No. 4, April: 700-709.

Woodbine, G.F. and J.Liu. 2010. Leadership Styles and the Moral Choice of Internal Auditors. EJB: Electronic Journal of Business Ethics and Organization Studies Vol.15, No.1. Pg. 28-35.

Wardani, Rr. P. (2019). Studi Eksperimental Halo Effect dalam Penilaian Risiko Bisnis Klien pada Auditor Berpengalaman. JURNAL ONLINE INSAN AKUNTAN; Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019); 55-72 ; 2528-0163 ; 10.51211/Joia.V4i1. http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1111

Dias, C., & Marques, R. P. (2018). The use of computer-assisted audit tools and techniques by Portuguese internal auditors. 2018 13th Iberian Conference on Information Systems and Technologies (CISTI), 1–7. https://doi.org/10.23919/CISTI.2018.8399455

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 (Edisi ke-8). Badan Penerbit Universitas Diponegoro.

Katamba, A. B., Voon, A. Y. S., Min, H. S., & Seow, H. V. (2017). The Impact of Information Systems on Financial Audit: An Over View of External Auditors' Preparedness to Tackle Clients Automated Environment. Advanced Science Letters, 23(11), 10692–10695. https://doi.org/10.1166/asl.2017.10132

Khan, R., Adi, E., & Hussain, O. (2021). AI-based audit of fuzzy front end innovation using ISO56002. Managerial Auditing Journal, 36(4), 564–590. https://doi.org/10.1108/MAJ-03-2020-2588

Liana, L. (2009). Penggunaan MRA Dengan SPSS Untuk Menguji Pengaruh Variabel Moderating Terhadap Hubungan Antara Variabel Independen dan Variabel Dependen. Jurnal Teknologi Informasi DINAMIK, 14(2), 90–97.

Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 15(9), 7704. https://doi.org/10.3390/su15097704

Messabia, N., & Elbekkali, A. (2009). Applying the audit risk model in a complex information system environment: Literature review and research opportunities. 14th International Conference of the Association Information and Management.

Mrsic, L., Petracic, S., & Balkovic, M. (2020). Application of Advanced Data Analytics in the Audit Process (pp. 521–530). https://doi.org/10.1007/978-3-030-33585-4_51

O'Leary;, C., Iselin, E., & Sharma, D. (2006). Audit firm manuals and audit experts' approaches to internal control evaluation. International Journal of Accounting, Auditing and Performance Evaluation, 3(1), 20. https://doi.org/10.1504/IJAAPE.2006.010099

Patne, S., & Kanyal, D. (2024). Evaluating compliance and monitoring practices: A comprehensive review of auditing surgical safety checklists against regulatory standards and guidelines. Multidisciplinary Reviews, 8(3), 2025068. https://doi.org/10.31893/multirev.2025068

Pesapane, F., Codari, M., & Sardanelli, F. (2018). Artificial intelligence in medical imaging: threat or opportunity? Radiologists again at the forefront of innovation in medicine. European Radiology Experimental, 2(1). https://doi.org/10.1186/s41747-018-0061-6

Strecker, S., Heise, D., & Frank, U. (2010). Toward modeling constructs for audit risk assessment: Reflections on internal controls modeling. Lecture Notes in Informatics (LNI), Proceedings - Series of the Gesellschaft Fur Informatik (GI), 131–148.