For the new invention, authors are suggested to manage its patent before published. Authors or others are allowed to multiply article as long as not for commercial purposes. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract) that it is not under consideration for publication elsewhere that its publication has been approved by all co-authors. This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge. Journal Akuntansi dan Manajemen is a national peer reviewed and open access journal that publishes significant and important research from all area of Accoounting and Management. The conclusion is electronic audit help the auditor the process of risk assessment procedures, how to respond the risk of audit, how to capture the risks of segregation on duties, and finally implemented of International Standard on Auditing in the process of financial reporting audit. Data was analyzed using multiple regression analysis and did hypothesis analysis with partial test and simultaneous by SPSS version 17.The result of this research showed electronic audit that already implemented International Standard on Auditingsignificantly influence the effectiveness of auditor performance in process of financial reporting audit. This research used primary data from questionnaires that distributed to 40 auditors in audit firm in Jakarta that have used electronic audit in the process of financial statement audit. Those matters are the reasons of this research. International Standard on Auditing is required by regulation to implemented by the audit firm in the process of financial reporting audit, effectiveness of audit and process of audit is depend on the willingness of the auditor to implemented the professional standard that already established by the professional association of audit (Indonesia Institute of Public Accountant / IAPI). The purpose of this research is to determine how the influence of electronic audit that used by the auditor to the effectiveness of auditor performance in the process of financial reporting audit.
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