Intensi Fresh-Graduates Terhadap Penggunaan Computer Assisted Audit Tools And Techniques (CAATT) Di Lingkungan Kerja
FATIMA, NADIA VELLA (Adv.: Gunawan Wibisono, S.E.,M.Acc.), Gunawan Wibisono, S.E.,M.Acc.
Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi intensi penggunaan Computer Assisted Audit Tools and Technique (CAATT) di lingkungan kerja oleh fresh-graduates. Faktor-faktor tersebut diambil dari dimensi Unified Theory of Acceptance and Use of Technology (UTAUT) yaitu performance expectancy (persepsi kegunaan), effort expectancy (persepsi kemudahan), social influence (pengaruh persepsi lingkungan), gender (jenis kelamin), voluntariness of use (penggunaan sukarela), dan experience (pengalaman). Data penelitian ini dianalisis menggunakan analisis linier berganda. Aplikasi yang digunakan untuk menganalisis data adalah SPSS. Responden penelitian ini adalah fresh-graduatesatau sarjana strata satu (S-1) jurusan akuntansi dengan rentang waktu kelulusan kurang dari satu tahun.
Hasil penelitian ini menunjukkan bahwa (1) intensi fresh-graduates terhadap penggunaan CAATT di lingkungan kerja dipengaruhi oleh persepsi kegunaan,(2)intensi fresh-graduates terhadap penggunaan CAATT di lingkungan kerja dipengaruhi oleh persepsi kemudahan, (3)intensi fresh-graduates terhadap penggunaan CAATT di lingkungan kerja dipengaruhi oleh pengaruh persepsi lingkungan, serta (4) perbedaan jenis kelamin, penggunaan sukarela, dan pengalaman pada fresh-graduates tidak berpengaruh secara signifikan terhadap intensi penggunaan CAATT di lingkungan kerja.
This study was conducted to analyze the factors that influence the use of Computer Assisted Audit intention Tools and Technique (CAATT) in the work environment by fresh-graduates. These factors were taken from the dimensions of the Unified Theory of Acceptance and Use of Technology (UTAUT) that performance expectancy (perceived usefulness), effort expectancy (ease of perception), social influence (the influence of environmental perception), gender (sex), voluntariness of use (voluntary use), and experience (experience). Data were analyzed using multiple linear analysis. Applications that are used to analyze the data was SPSS. Respondents are fresh-graduates or graduate degree (S1) majoring in accounting with a span of less than one year of graduation.
The results of this study indicate that (1) the fresh-graduates intention to use CAATT in the work environment is influenced by perceptions of usefulness, (2) the fresh-graduatesÂ’ intention to use CAATT in the work environment is influenced by the perceived ease, (3) the fresh-graduatesÂ’ intention to use CAATT in the work environment is influenced by the influence of the environmentperception, and (4) differences in gender, voluntariness of use, and experience on fresh-graduates did not significantly affect the intention to use CAATT in the work environment.
Kata Kunci : Real Time Audit, Continuous Audit, Computer Assisted Audit Tools and Technique (CAATT), Unified Theory of Acceptance and Use of Technology (UTAUT)
