APLIKASI MODEL PENERIMAAN TEKNOLOGI DALAM PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR

Dhini Suryandini

Abstract


Tujuan penelitian ini adalah untuk menguji faktor yang mempengaruhi penerimaan auditor dari perangkat lunak audit dengan menggunakan Model Penerimaan Teknologi (TAM). Data dikumpulkan dengan menggunakan metode survei melalui surat dan email yang dikirim ke auditor di 4 perusahaan-perusahaan CPA di Indonesia. Data dianalisis dengan menggunakan Partial Least Square (PLS). Metode tersebut merupakan metode alternatif Pemodelan Persamaan Struktur dengan menggunakan program aplikasi Smart PLS. Hasil penelitian ini menunjukkan bahwa ada hubungan positif antara perceived usefulness (PU) dan attitude terhadap penggunaan audit software (ATT), antara perceived usefulness (PU) dan actual use (AU), experience (EXP) dan perceived usefulness (PU), dan computer-self-efficacy (CSE) dan perceived ease of use (PEOU). Ada 2 faktor yang memiliki pengaruh signifikan baik secara langsung dan tidak langsung pada penerimaan auditor dari perangkat lunak audit. Perceived usefulnes mempunyai pengaruh positif secara langsung terhadap actual use (AU).

 

The aim of this research is to test the factors, influencing the auditor acceptance of audit software by using Technology Acceptance Model (TAM). The data were collected by using survey method through mail and email delivered to the auditors in big 4 CPA’s firms in Indonesia. The data were analyzed by using Partial Least Square (PLS) method. It is the alternative method of Structural Equation Modeling (SEM) in which Smart PLS application program is applied. The results of this research indicate that there are positive relationship between perceived usefulness (PU) and attitude to the use of the audit software (ATT), between perceived usefulness (PU) and actual use (AU), between experience (EXP) and perceived usefulness (PU), and between computer-self-efficacy (CSE) and perceived ease of use (PEOU).  There are 2 factors that have significant influence on the auditor acceptance of audit software directly and indirectly. Perceived usefulness has positive influence to actual use directly.


Keywords


audit software; perceived usefulness; perceived ease; behavior intention; actual audit

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DOI: https://doi.org/10.15294/jda.v2i2.1932

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