THE EFFECTIVENESS OF IMPLEMENTING THE AUDIT TOOL AND LINKED ARCHIVE SYSTEM (ATLAS) ON AUDITOR PERFORMANCE
Downloads
Objective: This study aims to analyze the effectiveness of implementing the ATLAS application on auditor performance at KAP Mahsun, Nurdiono, Kukuh & Partners Malang. Method: The research method used is a qualitative phenomenological approach through interviews, observation, and documentation. Results: The results show that ATLAS is effective in improving the quality of auditor performance through a clear work structure, materiality features, and compliance with Auditing Standards. However, ATLAS has not been effective in terms of quantity of performance because its use is still combined with manual procedures and has not been able to significantly accelerate the audit process. Novelty: This study concludes that ATLAS plays an important role as a tool to improve audit quality, but optimization for quantitative productivity still requires further feature development and training.
M. N. Haniifah and O. L. Pramudyastuti, “Analisis Efektivitas Audit Tool And Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan,” J. MANEKSI, vol. 10, no. 2, pp. 169–177, 2021.
A. Fatmasari, “Menuju Transformasi ATLAS Next Generation.,” pppk.kemenkeu.go.id. [Online]. Available: https://pppk.kemenkeu.go.id/in/post/menuju-transformasi-atlas-next-generation
P. H. Untari, “Dosa KAP Crowe Indonesia di Mata OJK hingga Kena Sanksi Buntut Kasus Wanaartha Life,” finansial.bisnis.com. [Online]. Available: https://finansial.bisnis.com/read/20230228/215/1632465/dosa-kap-crowe-indonesia-di-mata-ojk-hingga-kena-sanksi-buntut-kasus-wanaartha-life#:~:text=Dosa KAP Crowe Indonesia di Mata OJK,Jiwa Adisarana Wanaartha (Wanaartha Life ) .
C. Akbar, “Kasus SNP Finance, Kemenkeu Jatuhkan Sanksi ke Deloitte Indonesia,” tempo.com. [Online]. Available: https://www.tempo.co/ekonomi/kasus-snp-finance-kemenkeu-jatuhkan-sanksi-ke-deloitte-indonesia-812713#google_vignette
A. Prajanto, “Project Based Learning sebagai Model Pembelajaran Risk Based Audit dengan Media Aplikasi Audit Tool Linked Archive System ( ATLAS),” J. Akuntansi, Keuang. dan Audit., vol. 1, no. 1, p. hal. 18-28, 2020.
Hendra, “Pengaruh Penggunaan Electronics Auditdan Penerapan International Standard on Auditingterhadap Efektivitas Kerja Auditor Dalam Proses Audit Laporan Keuangan,” J. Akunt. dan Manaj., vol. 16, no. 2, pp. 45–61, 2018.
T. Akashi, “Analisis Faktor-Faktor Penerimaan Aplikasi Sistem Audit Audit Tool And Linked Archive System (Atlas) (Studi Empiris Pada Kantor Akuntan Publik di Jawa Timur),” 2020.
S. N. R. Said, “Pengaruh Motivasi Terhadap Kinerja Auditor (Studi Empiris Pada Inspektorat Provinsi Sulawesi Selatan),” J. Akunt. STIE Muhammadiyah Palopo, vol. 6, no. 2, pp. 12–26, 2020, doi: 10.35906/ja001.v6i2.558.
R. N. Krismonanda, Caesar, S Widyastuti, “Analysis of the Implementation of the Audit Tools and Linked Archive System (ATLAS) on the Financial Statement Audit Process,” J. Penelit. Ekon. Dan Akunt., vol. 6(3), 2502, 2021, [Online]. Available: http://jurnalekonomi.unisla.ac.id/index.php/jpensi
C. Krismonanda, S. Widyastuti, and R. Nugraheni, “Analisis Penerapan Audit Tools and Linked Archives System ( ATLAS ) Terhadap Proses Audit Laporan Keuangan ( Studi Kasus pada Kantor Akuntan Publik Wisnu dan Katili ) Analysis of the Implementation of the Audit Tools and Linked Archives System ( ATLAS ) o,” vol. 6, no. 3, pp. 241–254, 2021.
K. P. Kumalasari, M. A. Aziz, N. H. Syafitri, and A. Salsabilla, “Managing Audit Information with The Atlas Application (Audit Tool and Linked Archive System) As an Effort to Improve Audit Quality,” J. Doc. Inf. Sci., vol. 6, no. 1, pp. 37–49, 2022, doi: 10.33505/jodis.v6i1.192.
R. A. Pradana and K. P. Ardiami, “Penggunaan Aplikasi Atlas Terhadap Kinerja Auditor,” Balanc. J. Akunt. dan Bisnis, vol. 8, no. 1, pp. 31–39, 2023, doi: 10.32502/jab.v8i1.5965.
R. S. Wardhana, “Studi Keperilakuan Penggunaan Aplikasi Atlas dan Pengaruhnya pada Kualitas Audit,” J. Ilm. Mhs., vol. 9, p. 2, 2021.
D. P. Sari dan R. Apriyanti, “Pengaruh Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) terhadap Kinerja Auditor,” Balanc. J. Akunt. dan Bisnis, vol. 8, no. 2, pp. 123–134, 2023.
IAPI, “Pendapat Anggota IAPI tentang Pengaruh Aplikasi ATLAS terhadap Proses Audit,” 2025.
A. Setiawan, Johan & Anggito, Metodologi penelitian kualitatif. CV Jejak (Jejak Publisher)., 2018.
M. Ramdhan, Metode Penelitian. Surabaya: Cipta Media Nusantara, 2021.
R. Maulid, “Teknik Analisis Data Deskriptif Kualitatif pada Fenomenologi,” dqlab.id. [Online]. Available: https://dqlab.id/teknik-analisis-data-deskriptif-kualitatif-pada-fenomenologi
Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods). Bandung: Alfabeta, 2012.
C. Thomas C. Wooten, PhD, CMA, “It is Impossible to Know The Number of Poor-Quality Audits that simply go undetected and unpublicized,” CPA J., pp. 48–50, 2003.
“Pusat Pembinaan Profesi Keuangan Sekretariat Jenderal - Kementerian Keuangan,” Aplikasi ATLAS berbasis Excel.
A. Daewoo and U. N. Malang, “Efektivitas Audit Tool And Linked Archived System ( Atlas ) Dalam Menganalisis Kecurangan Pada Laporan Keuangan,” vol. 8, no. 1, 2021.
J. J. K. Robson, C. Humphrey, R. Khalifa, “Transforming audit technologies: Business risk audit methodologies and the audit field,” Accounting, Organ. Soc., vol. 32, no. 4–5, pp. 409–438, 2007.
B. M. T. M. A. Vasarhelyi, A. Kogan, “Big Data in accounting: An overview,” Account. Horizons, vol. 29, no. 2, pp. 381–396, 2015.
S. N. S. W. N. W. Hussin, H. M. Bamahros, “Lead engagement partner workload, partner-client tenure and audit reporting lag,” Manag. Audit. J., vol. 33, no. 3, pp. 246–266, 2018.
A. A. M. E. Yulianto, S. Y. Wijaya, “ICT adoption and public value creation in performance audits: Evidence from Indonesia’s migrant worker protection,” J. Tata Kelola dan Akuntabilitas Keuang. Negara, vol. 11, no. 2, pp. 201–218, 2025.
T. M. Tuanakotta, “Audit Berbasis Risiko: Konsep dan Implementasi,” J. Ekon. dan Keuang., vol. 12, no. 4, p. 230 245, 2025, doi: https://journal.stienugresik.ac.i d/index.php/jek/article/download/12/10.
I. A. M. M. A. Swari and I. M. W. Darma, “Implementasi Audit Tools and Linked Archives System (ATLAS) Pada Proses Audit Laporan Keuangan,” Ed. Oktober-Desember, vol. 5, no. 4, pp. 4134–4140, 2024.
K. S. Zubaidi et al., “Penggunaan Aplikasi Atlas dalam Audit Laporan Keuangan,” J. UM Palembang, 2024.
E. Mudianingsih, “Analisis Penerapan Audit Tool and Linked Archive System ( Atlas ) Pada Proses Audit Laporan Keuangan Di Kantor Akuntan Publik ( Kap ) Bharata , Arifin , Mumajad & Sayuti,” Repos. STIE GICI, 2023, [Online]. Available: https://repository.stiegici.ac.id/document/1243/an
Nadiya, “Progres dan Dokumentasi Audit: Bagaimana ATLAS Berperan,” AuditPro.id, Oct. 2024. [Online]. Available: https://www.auditpro.id/artikel/progres-dan-dokumentasi-audit-bagaimana-atlas-berperan/
“Mengenal Surat Perikatan dalam Praktik Audit Sektor Publik,” Warta BPK, Nov. 04, 2024. [Online]. Available: https://warta.bpk.go.id/mengenal-surat-perikatan-dalam-praktik-audit-sektor-publik/
Valencia Novelita, Nella Yantiana, and H. Haryono, “Pengaruh Faktor Auditor terhadap Kualitas Audit di Perusahaan Properti dan Real Estate,” Goodwood Akunt. dan Audit. Reviu, vol. 3, no. 2, pp. 121–134, 2025, doi: 10.35912/gaar.v3i2.4657.
Copyright (c) 2025 Ferdina Cahyaning Falianda, Fityan Izza Noor Abidin
This work is licensed under a Creative Commons Attribution 4.0 International License.
