Supporting Auditor Competence in the Digital Era 4.0.Through the Audit Learning System in Universities

Setiawan , Santy and Hanny, Hanny and Dewi, Nunik Lestari and Handayani, Rini (2021) Supporting Auditor Competence in the Digital Era 4.0.Through the Audit Learning System in Universities. In: The 7th International Conference on Industrial and Business Engineering, September 27-29, 2021, Macau.

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Abstract

Technological developments in the Digital Era 4.0 affect various professional fields, including independent auditors. Auditing processes that were done by manual methods in the past are now conducted with advanced technology, and this has increased the demand for auditor competence. Therefore, this study aims to examine the audit learning system in universities to support the competence of auditors in the Digital Era 4.0 and obtain information technology knowledge. Furthermore, it should be used as input for developing curriculum in the Accounting study program. The sample was 182 respondents consisting of lecturers and students from public and private universities in Bandung, Indonesia. The results showed that the use, knowledge, skills, and learning factors of information technology related to auditing are very important in the audit learning system to support the development of auditor competence. Furthermore, the information technology knowledge and skills required are in using Microsoft Excel, SAP, ACL, and ATLAS software. These four software are the most widely used in financial statements and are considered the best in Bandung based on respondents’ perceptions.

Item Type: Conference or Workshop Item (Paper)
Contributors:
ContributionContributorsNIDN/NIDKEmail
AuthorSetiawan, SantyUNSPECIFIEDUNSPECIFIED
AuthorHanny, HannyUNSPECIFIEDUNSPECIFIED
AuthorDewi, Nunik LestariUNSPECIFIEDUNSPECIFIED
AuthorHandayani, RiniUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Competence, Auditors, Digital Era 4.0, Learning System
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 08 May 2026 02:36
Last Modified: 08 May 2026 02:36
URI: http://repository.maranatha.edu/id/eprint/34903

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