{"id":"https://openalex.org/W3137799099","doi":"https://doi.org/10.1145/3446922.3446928","title":"How Information Technology Intervene Competence and Effort to Auditor Performance","display_name":"How Information Technology Intervene Competence and Effort to Auditor Performance","publication_year":2020,"publication_date":"2020-12-29","ids":{"openalex":"https://openalex.org/W3137799099","doi":"https://doi.org/10.1145/3446922.3446928","mag":"3137799099"},"language":"en","primary_location":{"id":"doi:10.1145/3446922.3446928","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3446922.3446928","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 2nd International Conference on E-Business and E-commerce Engineering","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068012187","display_name":"Bambang Leo Handoko","orcid":"https://orcid.org/0000-0001-7218-8362"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Bambang Leo Handoko","raw_affiliation_strings":["Bina Nusantara University, Indonesia"],"affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000299584","display_name":"Shania Arlin Wijaya","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shania Arlin Wijaya","raw_affiliation_strings":["Bina Nusantara University, Indonesia"],"affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5068012187"],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.9644,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.80999173,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"28","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9695000052452087,"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"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9695000052452087,"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/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.9453999996185303,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/audit","display_name":"Audit","score":0.7757967710494995},{"id":"https://openalex.org/keywords/competence","display_name":"Competence (human resources)","score":0.7034123539924622},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"Auditor independence","score":0.6554365754127502},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5755087733268738},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5507400035858154},{"id":"https://openalex.org/keywords/auditors-report","display_name":"Auditor's report","score":0.48692238330841064},{"id":"https://openalex.org/keywords/external-auditor","display_name":"External auditor","score":0.4505477845668793},{"id":"https://openalex.org/keywords/audit-substantive-test","display_name":"Audit substantive test","score":0.41859060525894165},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.2935652732849121},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.18221068382263184},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.1601613163948059},{"id":"https://openalex.org/keywords/social-psychology","display_name":"Social psychology","score":0.07449266314506531}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7757967710494995},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.7034123539924622},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6554365754127502},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5755087733268738},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5507400035858154},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.48692238330841064},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4505477845668793},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.41859060525894165},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2935652732849121},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.18221068382263184},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.1601613163948059},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.07449266314506531}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3446922.3446928","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3446922.3446928","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 2nd International Conference on E-Business and E-commerce Engineering","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","score":0.5099999904632568,"id":"https://metadata.un.org/sdg/9"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W1540981287","https://openalex.org/W1561305577","https://openalex.org/W1919636199","https://openalex.org/W1967935309","https://openalex.org/W1982070737","https://openalex.org/W2017438220","https://openalex.org/W2033943395","https://openalex.org/W2044004886","https://openalex.org/W2064002227","https://openalex.org/W2076466194","https://openalex.org/W2084790604","https://openalex.org/W2106234464","https://openalex.org/W2174518356","https://openalex.org/W2223470559","https://openalex.org/W2238139792","https://openalex.org/W2315171388","https://openalex.org/W2317788211","https://openalex.org/W2400364211","https://openalex.org/W2480766924","https://openalex.org/W2531290379","https://openalex.org/W2766949348","https://openalex.org/W2775534963","https://openalex.org/W2797708834","https://openalex.org/W2900017355","https://openalex.org/W2903571234","https://openalex.org/W2946033930","https://openalex.org/W2949189536","https://openalex.org/W2961501467","https://openalex.org/W2997353607","https://openalex.org/W2998276394","https://openalex.org/W2998513015","https://openalex.org/W3005988315","https://openalex.org/W3011275360","https://openalex.org/W3030563832","https://openalex.org/W3034001844","https://openalex.org/W3103536047"],"related_works":["https://openalex.org/W4383823925","https://openalex.org/W2187204975","https://openalex.org/W2384926245","https://openalex.org/W2954482327","https://openalex.org/W2530092064","https://openalex.org/W2792963428","https://openalex.org/W2164769817","https://openalex.org/W2156892703","https://openalex.org/W754057401","https://openalex.org/W4233482869"],"abstract_inverted_index":{"The":[0,19,54,61,77],"rapid":[1],"and":[2,32,51,69,125],"dynamic":[3],"development":[4],"of":[5,21,44,86,95,104,110,117,123,128,131],"technology":[6,29],"requires":[7],"auditor":[8,35,87,90,96,99,105,108,118,121,129,134],"to":[9,12,25,34],"keep":[10],"up":[11],"date":[13],"with":[14],"the":[15,71],"latest":[16],"technological":[17],"developments.":[18],"purpose":[20],"this":[22,75],"research":[23,38,41],"is":[24,57,64,82,114],"analyze":[26],"how":[27],"information":[28],"intervene":[30],"competence":[31,88,119],"effort":[33,97,106],"performance.":[36,135],"This":[37],"uses":[39],"quantitative":[40],"methods.":[42],"Sources":[43],"data":[45,50,56,63],"are":[46],"obtained":[47],"from":[48,59,66],"primary":[49,55],"secondary":[52,62],"data.":[53],"obtaining":[58,65],"questionnaire.":[60],"previous":[67],"studies":[68],"become":[70],"reference":[72],"in":[73],"making":[74],"research.":[76],"results":[78],"indicate":[79],"that":[80],"there":[81,113],"no":[83,92,101],"positive":[84,93,102,115,126],"significant":[85,94,103,116,127],"on":[89,98,107,120,133],"performance,":[91,100],"use":[109,122,130],"CAATs.":[111],"While,":[112],"CAATs":[124,132]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}