{"id":"https://openalex.org/W4289712152","doi":"https://doi.org/10.31603/komtika.v6i1.6776","title":"Pengetahuan Serta Peran Auditor Secara Komprehensif Dalam Menghadapi Dampak Perkembangan Teknologi Informasi","display_name":"Pengetahuan Serta Peran Auditor Secara Komprehensif Dalam Menghadapi Dampak Perkembangan Teknologi Informasi","publication_year":2022,"publication_date":"2022-08-01","ids":{"openalex":"https://openalex.org/W4289712152","doi":"https://doi.org/10.31603/komtika.v6i1.6776"},"language":"en","primary_location":{"id":"doi:10.31603/komtika.v6i1.6776","doi":"https://doi.org/10.31603/komtika.v6i1.6776","is_oa":true,"landing_page_url":"https://doi.org/10.31603/komtika.v6i1.6776","pdf_url":"https://journal.unimma.ac.id/index.php/komtika/article/download/6776/3628","source":{"id":"https://openalex.org/S4210237147","display_name":"Jurnal Komtika (Komputasi dan Informatika)","issn_l":"2580-2852","issn":["2580-2852","2580-734X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315145","host_organization_name":"Universitas Muhammdiyah Magelang","host_organization_lineage":["https://openalex.org/P4310315145"],"host_organization_lineage_names":["Universitas Muhammdiyah Magelang"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Komtika (Komputasi dan Informatika)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unimma.ac.id/index.php/komtika/article/download/6776/3628","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010352276","display_name":"Matheus Supriyanto Rumetna","orcid":"https://orcid.org/0000-0001-9474-9765","observed_orcids":["https://orcid.org/0000-0001-9474-9765"]},"institutions":[{"id":"https://openalex.org/I4210125277","display_name":"Universitas Victory Sorong","ror":"https://ror.org/039t7kh95","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210125277"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Matheus Supriyanto Rumetna","raw_affiliation_strings":["Universitas Victory Sorong"],"raw_orcid":"https://orcid.org/0000-0001-9474-9765","affiliations":[{"raw_affiliation_string":"Universitas Victory Sorong","institution_ids":["https://openalex.org/I4210125277"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033409727","display_name":"Tirsa Ninia Lina","orcid":"https://orcid.org/0000-0002-5944-8868","observed_orcids":["https://orcid.org/0000-0002-5944-8868"]},"institutions":[{"id":"https://openalex.org/I4210125277","display_name":"Universitas Victory Sorong","ror":"https://ror.org/039t7kh95","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210125277"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tirsa Ninia Lina","raw_affiliation_strings":["Universitas Victory Sorong"],"raw_orcid":"https://orcid.org/0000-0002-5944-8868","affiliations":[{"raw_affiliation_string":"Universitas Victory Sorong","institution_ids":["https://openalex.org/I4210125277"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5025509973","display_name":"Agustinus Budi Santoso","orcid":"https://orcid.org/0009-0005-1895-7657","observed_orcids":["https://orcid.org/0009-0005-1895-7657"]},"institutions":[{"id":"https://openalex.org/I4387153296","display_name":"Universitas Sains dan Teknologi Komputer","ror":"https://ror.org/05tqmmk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153296"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agustinus Budi Santoso","raw_affiliation_strings":["Universitas Sains dan Teknologi Komputer"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sains dan Teknologi Komputer","institution_ids":["https://openalex.org/I4387153296"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055985688","display_name":"Jeni Karay","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jeni Karay","raw_affiliation_strings":["Universitas Ottow Geisler Papua"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Ottow Geisler Papua","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008212278","display_name":"Reinhard Komansilan","orcid":"https://orcid.org/0000-0003-0293-6585","observed_orcids":["https://orcid.org/0000-0003-0293-6585"]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reinhard Komansilan","raw_affiliation_strings":["Universitas Sam Ratulangi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052734029","display_name":"Big Greogory Kaitelapatay","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Big Greogory Kaitelapatay","raw_affiliation_strings":["Politeknik Bhakti Semesta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Bhakti Semesta","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8068,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.93475117,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"6","issue":"1","first_page":"26","last_page":"38"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.586899995803833,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.586899995803833,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.34279999136924744,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.017500000074505806,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/it-audit","display_name":"information systems auditing","score":0.7020000219345093},{"id":"https://openalex.org/keywords/risk-based-auditing","display_name":"risk-based auditing","score":0.8199999928474426},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.7350000143051147},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.9980000257492065},{"id":"https://openalex.org/keywords/it-governance","display_name":"IT governance","score":0.8610000014305115},{"id":"https://openalex.org/keywords/audit-strategy","display_name":"audit strategy","score":0.4740000069141388},{"id":"https://openalex.org/keywords/information-security","display_name":"information security","score":0.6610000133514404},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.38999998569488525},{"id":"https://openalex.org/keywords/business-process-efficiency","display_name":"business process efficiency","score":0.42800000309944153},{"id":"https://openalex.org/keywords/audit-effectiveness","display_name":"audit effectiveness","score":0.3880000114440918}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7178528308868408},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6819007396697998},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6352822780609131},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.566798210144043},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34294259548187256}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31603/komtika.v6i1.6776","doi":"https://doi.org/10.31603/komtika.v6i1.6776","is_oa":true,"landing_page_url":"https://doi.org/10.31603/komtika.v6i1.6776","pdf_url":"https://journal.unimma.ac.id/index.php/komtika/article/download/6776/3628","source":{"id":"https://openalex.org/S4210237147","display_name":"Jurnal Komtika (Komputasi dan Informatika)","issn_l":"2580-2852","issn":["2580-2852","2580-734X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315145","host_organization_name":"Universitas Muhammdiyah Magelang","host_organization_lineage":["https://openalex.org/P4310315145"],"host_organization_lineage_names":["Universitas Muhammdiyah Magelang"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Komtika (Komputasi dan Informatika)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31603/komtika.v6i1.6776","doi":"https://doi.org/10.31603/komtika.v6i1.6776","is_oa":true,"landing_page_url":"https://doi.org/10.31603/komtika.v6i1.6776","pdf_url":"https://journal.unimma.ac.id/index.php/komtika/article/download/6776/3628","source":{"id":"https://openalex.org/S4210237147","display_name":"Jurnal Komtika (Komputasi dan Informatika)","issn_l":"2580-2852","issn":["2580-2852","2580-734X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315145","host_organization_name":"Universitas Muhammdiyah Magelang","host_organization_lineage":["https://openalex.org/P4310315145"],"host_organization_lineage_names":["Universitas Muhammdiyah Magelang"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Komtika (Komputasi dan Informatika)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4289712152.pdf","grobid_xml":"https://content.openalex.org/works/W4289712152.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W1555582397","https://openalex.org/W2740231318","https://openalex.org/W2741110668","https://openalex.org/W2792869384","https://openalex.org/W2801875400","https://openalex.org/W2892756221","https://openalex.org/W2895750460","https://openalex.org/W2901225884","https://openalex.org/W2901577090","https://openalex.org/W2912967015","https://openalex.org/W2955241763","https://openalex.org/W2971537905","https://openalex.org/W2972743684","https://openalex.org/W3009605834","https://openalex.org/W3011892875","https://openalex.org/W3014478586","https://openalex.org/W3014979473","https://openalex.org/W3017936096","https://openalex.org/W3021797099","https://openalex.org/W3024237712","https://openalex.org/W3033422120","https://openalex.org/W3035465413","https://openalex.org/W3040606690","https://openalex.org/W3040689282","https://openalex.org/W3046404043","https://openalex.org/W3112110827","https://openalex.org/W3119943994","https://openalex.org/W3130383076","https://openalex.org/W3133655285","https://openalex.org/W3140311490","https://openalex.org/W3144989459","https://openalex.org/W3159544746","https://openalex.org/W3171993885","https://openalex.org/W3185298889","https://openalex.org/W3201429747","https://openalex.org/W3203722054","https://openalex.org/W3214363673","https://openalex.org/W4213162905","https://openalex.org/W4213237352","https://openalex.org/W4213383028","https://openalex.org/W4250028682"],"related_works":["https://openalex.org/W2340074320","https://openalex.org/W1711690990","https://openalex.org/W3112769570","https://openalex.org/W4400387389","https://openalex.org/W3158955681","https://openalex.org/W7220478816","https://openalex.org/W3165050258","https://openalex.org/W3174121317","https://openalex.org/W4402203944","https://openalex.org/W7103894628"],"abstract_inverted_index":{"The":[0,100,121],"development":[1],"of":[2,13,37,44,62,80],"Information":[3],"Technology":[4],"(IT)":[5],"currently":[6],"has":[7,46],"an":[8,116],"impact":[9],"on":[10,17,85],"various":[11],"aspects":[12],"life,":[14],"without":[15],"exception":[16],"the":[18,24,35,58,67,81,86,90,104,107,112,139,187],"business":[19,53],"processes":[20],"carried":[21],"out":[22],"by":[23,103],"company.":[25],"Companies":[26],"tend":[27],"to":[28,31,66,96,126,131,148,155,179,182],"use":[29],"IT":[30,45,98,140,159,167,169,172],"improve":[32],"efficiency":[33],"with":[34,186],"aim":[36],"boosting":[38],"revenue":[39],"and":[40,60,76,119,128,150,160,163,175],"improving":[41],"performance.":[42],"Utilization":[43],"become":[47],"a":[48,143,184],"very":[49],"important":[50],"thing":[51],"in":[52,106,138,166],"processes.":[54],"This":[55],"phenomenon":[56],"affects":[57],"behavior":[59],"needs":[61],"all":[63],"parties":[64],"related":[65],"company,":[68],"either":[69],"directly":[70],"or":[71],"indirectly,":[72],"including":[73],"internal":[74,257],"auditors":[75,125,165,178],"external":[77],"auditors.":[78],"One":[79],"most":[82],"influential":[83],"impacts":[84],"audit":[87,117,170,173,269,273,279,296,313,342,347],"process":[88],"is":[89,110,123],"shift":[91],"from":[92],"traditional":[93],"task-based":[94],"audits":[95,137],"risk-based":[97],"audits.":[99],"challenge":[101],"faced":[102],"auditor":[105,113,256,259,286,293,304,336,350],"current":[108],"condition":[109],"how":[111],"can":[114],"conduct":[115],"effectively":[118],"appropriately.":[120],"goal":[122],"for":[124,135,177],"know":[127],"be":[129,180],"able":[130,181],"develop":[132],"new":[133],"strategies":[134,176],"conducting":[136],"environment.":[141],"Furthermore,":[142],"literature":[144],"study":[145],"was":[146],"conducted":[147],"identify":[149],"analyze":[151],"problems":[152],"so":[153],"as":[154],"produce":[156],"information":[157],"about":[158],"auditing,":[161],"risk":[162],"security,":[164],"governance,":[168],"processes,":[171],"techniques":[174],"play":[183],"role":[185],"right":[188],"portion.":[189],"ABSTRAK":[190],"Perkembangan":[191],"Teknologi":[192],"Informasi":[193],"(TI)":[194],"saat":[195,289],"ini":[196,290],"sangat":[197,232,265],"berdampak":[198],"pada":[199,205,267,287],"berbagai":[200],"aspek":[201],"kehidupan,":[202],"tanpa":[203],"kecuali":[204],"proses":[206,235,268,341],"bisnis":[207],"yang":[208,219,231,245,264,275,284,356],"dilakukan":[209,320],"oleh":[210],"perusahaan.":[211],"Perusahaan":[212],"cenderung":[213],"memanfaatkan":[214],"TI":[215,227,280,330,348],"untuk":[216,311,321],"meningkatkan":[217],"efisiensi":[218],"bertujuan":[220],"mendongkrak":[221],"pendapatan":[222],"dan":[223,241,299,306,323,331,334],"memperbaiki":[224],"kinerja.":[225],"Pemanfaatan":[226],"sudah":[228],"menjadi":[229],"hal":[230],"penting":[233],"dalam":[234,314,337],"bisnis.":[236],"Fenomena":[237],"tersebut":[238],"mempengaruhi":[239],"perilaku":[240],"kebutuhan":[242],"semua":[243],"pihak":[244],"berhubungan":[246],"dengan":[247,297,354],"perusahaan":[248],"baik":[249],"secara":[250],"langsung":[251],"maupun":[252,258],"tidak":[253],"langsung,":[254],"termasuk":[255],"eksternal.":[260],"Salah":[261],"satu":[262],"dampak":[263],"berpengaruh":[266],"adalah":[270,291,302],"adanya":[271],"pergeseran":[272],"tradisional":[274],"berbasis":[276,281],"tugas":[277],"menuju":[278],"resiko.":[282],"Tantangan":[283],"dihadapi":[285],"kondisi":[288],"bagaimana":[292],"dapat":[294,307,352],"melakukan":[295,312],"efektif":[298],"tepat.":[300,357],"Tujuannya":[301],"agar":[303,351],"mengetahui":[305],"menyusun":[308],"strategi":[309,346],"baru":[310],"lingkungan":[315],"TI.":[316],"Selanjutnya,":[317],"studi":[318],"literatur":[319],"mengidentifikasi":[322],"menganalisis":[324],"masalah":[325],"sehingga":[326],"menghasilkan":[327],"informasi":[328],"tentang":[329],"audit,":[332],"resiko":[333],"keamanan,":[335],"tata":[338],"kelola":[339],"TI,":[340,343],"teknik":[344],"serta":[345],"kepada":[349],"berperan":[353],"porsi":[355]},"counts_by_year":[{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-08-04T00:00:00"}
