Perkembangan Teknologi Informasi (Generalized Audit Software) Terhadap Hambatan dan Pendukung Proses Audit

Abstract

Information technology, particularly Generalized Audit Software (GAS), has a significant impact on the audit process, but its adoption faces various obstacles. This qualitative research, based on a literature review, explores the impact and implications of GAS usage in audits in Indonesia. Surveying secondary data and responses from auditors using GAS, the study highlights that perceptions of ease of use and usefulness are crucial factors driving GAS adoption. However, obstacles such as system issues, lack of training, and perceived threats to auditor controls also influence the technology's acceptance. The research emphasizes the need for management to integrate education, training, and communication into change strategies. Education provides an understanding of technology's utility, training imparts practical skills, while two-way communication reduces negative perceptions and addresses auditor concerns. This study contributes to understanding the factors influencing GAS adoption in the audit context in Indonesia, providing insights for practitioners, academics, and management to enhance the effectiveness of audit technology utilization.