FAKTOR - FAKTOR YANG MEMENGARUHI KEBERTERIMAAN PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR EKSTERNAL PADA KANTOR AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA

Raden S S Budiwibowo, Mahfud Sholihin, Prof., M.acc., Ph.D.

2018 | Tesis | S2 Akuntansi

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor keberterimaan penggunaan software audit oleh auditor eksternal pada Kantor Akuntan Publik di Daerah Istimewa Yogyakarta. Model yang digunakan dalam penelitian ini adalah Technology Acceptance Model (TAM). Penelitian ini menggunakan lima variabel utama dalam TAM yaitu Perceived Usefulness, Perceived Ease of Use, Attitude Towards Using, Behavioral Intention to Use, dan Actual Use. Kuesioner yang diolah dalam penelitian ini sebanyak 85. Metode analisis data dan pengujian hipotesis yang digunakan dalam penelitian ini adalah Structural Equation Modelling (SEM) dengan bantuan software SmartPLS versi 3.0. Berdasarkan hasil pengujian hipotesis, variabel kegunaan persepsian (perceived usefulness) berpengaruh positif terhadap sikap menggunakan (attitude towards using), variabel kegunaan persepsian (perceived usefulness) berpengaruh positif terhadap niat perilaku menggunakan (behavioral intention to use), variabel kemudahan penggunaan persepsian (perceived ease of use) berpengaruh positif terhadap kegunaan persepsian (perceived usefulness), variabel kemudahan penggunaan persepsian (perceived ease of use) berpengaruh positif terhadap sikap menggunakan (attitude towards using), dan variabel sikap menggunakan (attitude towards using) tidak berpengaruh terhadap niat perilaku menggunakan (behavioral intention to use). Sementara itu variabel niat perilaku menggunakan (behavioral intention to use) berpengaruh positif terhadap penggunaan sesungguhnya (actual use).

The purpose of this study is to determine the acceptance factors of the use of audit software by external auditors at the Public Accounting Firm in Yogyakarta Special Region. The model used in this research is Technology Acceptance Model (TAM). This study uses five main variables in TAM: Perceived Usefulness, Perceived Ease of Use, Attitude Towards Using, Behavioral Intention to Use, and Actual Use. The questionnaires processed in this research totaled 85. The method of data analysis and hypothesis testing used in this research is Structural Equation Modeling (SEM) with the help of SmartPLS software version 3.0. Based on hypothesis test result, perceived usefulness variable has positive effect toward attitude towards using, perceived usefulness variable has positive effect on behavioral intention to use, perceived ease of use has positive effect on perceived usefulness, perceived ease of use variable has positive effect on attitude toward using, and attitude toward using variable has no effect on behavior intention in using (behavioral intention to use). Meanwhile, behavioral intention to use variable (behavioral intention to use) has positive effect on actual usage.

Kata Kunci : Technology Acceptance Model (TAM), Perceived Usefulness, Perceived Ease of Use, Attitude Towards Using, Behavioral Intention to Use, Actual Use, Structural Equation Modelling (SEM), SmartPLS.