Pengaruh Penilaian Control Objectives for Information and Related Technology (COBIT) dan Unified Theory of Acceptance and Use of Technology (UTAUT) terhadap Pencapaian Key Performance Indicators (KPI) dan Key Goal Indicators (KGI): studi di PT. BRI (Persero), Tbk Jakarta

Dhewi, Ratna Martha, Prof. Dr. Indra Wijaya Kusuma, M.B.A.

2008 | Tesis | S2 Magister Accountancy

Tuntutan untuk bersaing tidak serta-merta menjadi alasan bagi bank untuk menurunkan tingkat kehati-hatiannya seiring dengan perkembangan teknologi informasi. Maka dari itu penilaian terhadap Information Technology Governance (IT Governance) dirasakan perlu untuk dilakukan oleh audit internal IT, lebih dari sekedar dalam rangka menerapkan prinsip Good Corporate Governance tetapi lebih mengarah pada proses pencapaian hubungan antara strategi dan operasional antara IT dan proses bisnis. Penelitian ini bertujuan untuk (1) Mengevaluasi tingkat kematangan pengendalian IT dengan menggunakan COBIT sebagai IT general control dan CMM (Capability Maturity Model) untuk alat ukurnya, dalam menghasilkan informasi untuk menghasilkan laporan keuangan yang berkualitas, (2) Menguji pengaruh penilaian COBIT dengan menggunakan CMM dan model UTAUT terhadap pencapaian KPI dan KGI. Sampel yang digunakan adalah karyawan yang terlibat secara langsung dalam proses implementasi COBIT (divisi TSI dan divisi audit TSI). Lima tingkatan kematangan CMM adalah: non-existent (0), initial (1), repeatable (2), defined (3), managed (4), dan optimised (5). Untuk menguji pengaruh penilaian COBIT dengan menggunakan CMM dan model UTAUT terhadap pencapaian KPI dan KGI, digunakan analisis faktor dan regresi linear berganda. Maturity level COBIT secara keseluruhan pada PT. BRI (Persero) Tbk mendekati level define sebesar 2,89. Menurut CMM versi 1.1 (1993) level ini disebut sebagai "an organization's standard software process." Tingkat Maturity tertinggi yaitu PO1 (Menetapkan perencanaan strategik IT) sebesar 3,10 dan tingkat maturity level terendah terdapat pada proses AI6 (Mengelola perubahan atau tantangan) sebesar 2,69, Dari hasil pengujian regresi liner berganda menyatakan yang berpengaruh terhadap efektivitas IT governance yang diukur dengan tingkat pencapaian Key Goal Indicators (KGI) adalah Monitor and Evaluate (ME), Deliver and Support (DS), dan UTAUT (Unified Theory of Acceptance and Use of Technology). Yang berpengaruh signifikan terhadap terhadap efektivitas IT governance yang diukur dengan tingkat pencapaian Key Performance Indicators (KPI) adalah Deliver and Support (DS), Plan and Organise (PO) dan UTAUT (Unified Theory of Acceptance and Use of Technology). Kata kunci: COBIT, UTAUT, IT governance, audit IT, CMM.

The competition demand is not automatically becoming a reason for a bank to lessen its cautious actions in terms of the development of information technology (IT). Consequently, the valuation toward IT governance is necessarily considered to be conducted by IT internal auditor not only just in regard to the implementation of the principles of Good Corporate Governance (GCG) but also in light of the achievement process of the relation betwen the strategy and the operations of IT and business processes. This study is aimed at (1) evaluating the maturity level of IT control using COBIT as IT general control and CMM (Capability Maturity Model) for its measurement tool in producing information for making qualified financial reports, (2) examining the influence of COBIT valuation utilizing CMM and UTAUT model to the achievement of KPI and KGI. The samples of this study are the directly-involved officers in implementation process of COBIT (TSI division and TSI Audit division). The five maturity levels of CMM are: initial (1), repeatable (2), defined (3), managed (4), and optimized (5). To examine the influence of valuation of COBIT using CMM and UTAUT model toward the achievement of KPI and KGI, factorial analysis and multiple linear regression were employed. The overall COBIT maturity level at PT BRI (Persero) Tbk is approaching the defined level with number of 2,89. According to CMM version 1.1 (1993) such a level is called "an organisation's standard software process". The highest Maturity level is PO1 (Define a strategic IT plan) 3.10 and the lowest level of maturity is in AI6 process (Manage changes) as big as 2,69. The results from multiple regression analysis show that the things that influence the effectiveness of IT governance which is measured by the achievement level of key Goal Indicators (KGI) are Monitor and Evaluate (ME), Deliver and Support (DS), and UTAUT (Unified Theory of Acceptance and use of technology). The matters that influence significantly toward the effectiveness of IT governance measured by Key Performance Indicators (KPI) are Deliver and Support (DS), Plan and Organize (PO), and UTAUT (Unified Theory of Acceptance and Use of Technology). Key words: COBIT, UTAUT, IT governance, IT audit, CMM

Kata Kunci : COBIT; UTAUT; Teknologi Informasi; KPI; KGI