ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKSEPTANSI PENGGUNAAN TEKNOLOGI INFORMASI PADA AUDITOR PEMERINTAH
Marsus, Soffan, Dr. Indra Bastian, M.B.A.
2006 | Tesis | S2 AccountingN.A.
Government auditors are increasingly required to improve their quality and productivity on their work through increase of IT utilization, not only due to stronger people demand but also from IT development that increasingly fast. The information system (IS) research literature gives several model for predicting intention and actual usage of end user on IT. This research examines UTAUT model from Venkatesh et al. (2003) and testes the effect of specific training method, namely
interactive tutorial training. Although starting from UTAUT model, result of this research test support robustness of simpler, previous model, namely TAM from Davis (1989) and Davis et al. (1989). TAM offered two construct that mediate external variables to the behavioral intention on using IT, i.e. perceived usefulness and perceived ease of use. UTAUT model tried to add mediating variables on behavioral intention with construct of social influence and on actual usage with
construct of facilitating condition; besides the previous two TAM equivalent, performance expectancy and effort expectancy. This research confirms that the two TAM construct predict well enough government auditor intention on using IT, while the two additional UTAUT construct not. In addition, for two of four moderating variable added in UTAUT, this research found no significant 2-way and 3-way interaction among gender, experience and independent variable. For the effect of interactive tutorial training, this research found there are differences in performance expectacy, effort expectancy, and behavioral intention before and after interactive tutorial training treatment. The implication of this research is on giving early warning to the management of the issue related with increasing IT usage of government auditor. Government auditor characteristic that is so individualistic lead to IT acceptance characteristic that is so pragmatic and unique for government auditor. Keywords: Unified Theory of Acceptance Technology (UTAUT); Technological Acceptance Model (TAM); IT Acceptance and Usage; Behavioral Intention on Using IT; government auditor; interactive tutorial training; gender and experience on IT Acceptance;
Kata Kunci : Penerimaan Teknologi Informasi; Auditor Pemerintah; Technology Acceptance Model
