Gabriel Hutagaol, . (2026) PERSEPSI DAN TINGKAT KEPUASAN AUDITOR ATAS PENGGUNAAN ATLAS DALAM MENDUKUNG EFEKTIVITAS PROSES AUDIT. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The digitalization of audit practices through the Audit Tool and Linked Archive System (ATLAS) requires evaluation from the perspective of auditors as end users. This study aims to analyze auditors’ perceptions and satisfaction with ATLAS and to identify system aspects that still require improvement to support audit-process effectiveness. A quantitative descriptive survey was conducted among 84 public accounting firm auditors who had used ATLAS and were selected through purposive sampling. The instrument consisted of 15 statements based on five End User Computing Satisfaction (EUCS) dimensions: content, accuracy, format, ease of use, and timeliness. Data were analyzed using frequencies and percentages of positive responses. All dimensions were classified as very satisfactory, with an overall average of 92.6%. Content obtained the highest score (95.2%), followed by accuracy (92.9%), format (92.1%), ease of use (92.1%), and timeliness (90.9%). The findings indicate that ATLAS provides sufficiently complete information, linked audit documentation, understandable presentation, and adequate operational support. Nevertheless, system response speed, simplification of data-entry workflows, and user adaptation—particularly among new users—remain areas for improvement. Overall, ATLAS was perceived as effective in supporting a more systematic, structured, and well-documented audit process.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil : 2310102051] [Pembimbing: Nabillah Farras Luthfi] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Murdhaningsih] |
| Uncontrolled Keywords: | Audit Tool and Linked Archive System (ATLAS), Auditor Perception, Auditor Satisfaction, Audit Process Effectiveness, End User Computing Satisfaction (EUCS) |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | GABRIEL |
| Date Deposited: | 07 Sep 2026 03:40 |
| Last Modified: | 07 Sep 2026 03:40 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51106 |
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