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REVEALING AUDITOR AND AUDITEE SATISFACTION IN THE EVOLUTION OF ACCOUNTING SOFTWARE (PHENOMENOLOGY STUDY IN THE REGIONAL GOVERNMENT OF SOUTH NIAS DISTRICT)
Abstract
The development of the evolution of accounting software has made significant changes to the ease of financial information and decision making for leaders in each organizational unit, especially for accountants who work in the audit department (as auditors) and in accounting (as auditees). The purpose of this study is to determine the essence of satisfaction for auditors and auditors behind the evolution of accounting software. This research is a qualitative research with interpretive phenomenology method. The research data were obtained through in-depth interviews and observations. The results showed that each informant has his own perception about the evolution of accounting software. Informants (auditors and auditees) consider that the evolution of accounting software provides convenience and satisfaction in the process of completing their work as accountants, especially in presenting data quickly and accurately. Furthermore, informants have confidence in carrying out their duties as accountants even though they are not from an accounting education background because accounting software provides applications that are easy to learn and familiar to ordinary people.
Accountants are required to be professional in their fields because their work is not just debiting, posting and printing financial reports because accounting software has not been able to carry out some of the functions of accountants in validating transaction data, making analyzes, conducting reconciliation, evaluating and recommendations, therefore accountants are required to have competence and expertise to support optimal performance. As a recommendation from the informant to the leaders of each organization that even though the evolution of accounting software has provided job satisfaction and helped the work processes of accountants, to achieve good and optimal performance is largely determined by the principle of the right man on the right place.
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