Evaluating key factors for successful continuous auditing implementation: Insights from an energy and electricity company

Abstract

This study explores the factors influencing the successful implementation of the Continuous Auditing (CA) system at PT PLN (Persero), an energy and electricity company in Indonesia, using the DeLone and McLean Information Systems Success Model. The research aims to understand the impact of System Quality, Information Quality, and Service Quality on System Use, User Satisfaction, and Net Benefits, addressing a gap in understanding CA in large organizations. Data were collected through structured surveys of PT PLN auditors and supplemented by insights from the development team. The findings indicate that Information Quality significantly enhances System Use and User Satisfaction. Accurate, relevant, complete, and current information supports decision-making and builds trust in the system. Service Quality, including training and responsive support, improves User Satisfaction but impacts System Use less. Conversely, System Quality, despite good reliability and usability, does not significantly influence User Satisfaction or System Use, suggesting that technical aspects alone do not drive adoption without meeting user needs. The study concludes that Information Quality and Service Quality are more critical for successful CA implementation. Recommendations include improving data accuracy, training, documentation, and response times. Future research should explore factors such as user perception and traditional audit preferences, to guide CA system development