Analisis faktor-faktor yang Mempengaruhi Penerimaan Auditor terhadap Perangkat Lunak (Software) Audit: studi empiris pada Kantor Akuntansi Publik Big 4 di Indonesia

Suryandari, Dhini, Prof. Dr. Jogiyanto HM., M.B.A., Ak.

2007 | Tesis | S2 Magister Accountancy

Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi penerimaan auditor terhadap perangkat lunak (software) audit dengan menggunakan Technology Acceptance Model (TAM). Penelitian ini memiliki 8 variabel eksogen yaitu perceived usefulness, perceived ease of use, attitude toward using the audit software, behavior intention to use audit software, voluntariness using the audit software, perceived complexity using the audit software, experience, dan computer-self-efficacy, serta 1 variabel endogen yaitu actual audit software use.


Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei yang dilakukan via mail dan email kepada responden para auditor di KAP Big 4 di Indonesia. Metode analisis yang digunakan adalah teknik Structural Equation Modeling (SEM) dengan metode alternatif Partial Least Square (PLS) dengan menggunakan software SMARTPLS. Hasil penelitian ini menunjukkan bahwa terdapat variabel yang signifikan mempunyai hubungan positif yaitu antara variabel perceived usefulness (PU) dan attitude toward using the audit software (ATT), antara variabel perceived usefulness (PU) dan actual use (AU), antara variabel experience (EXP) dan perceived usefulness (PU), serta antara variabel computer-self-efficacy (CSE) dan perceived ease of use (PEOU). Ada 2 faktor yang berpengaruh pada penerimaan auditor terhadap perangkat lunak (software) audit baik secara langsung maupun tidak langsung. Perceived usefulness terlihat memiliki pengaruh positif terhadap actual use secara langsung. Sedangkan experience memiliki pengaruh positif terhadap actual use secara tidak langsung melalui perceived usefulness. Hal ini menjelaskan bahwa perceived usefulness dan experience dapat menjadi faktor-faktor yang mempengaruhi penerimaan auditor terhadap perangkat lunak (software) audit. Kata kunci: Technology Acceptance Model (TAM), perangkat lunak (software) audit, perceived usefulness, perceived ease of use, attitude toward using the audit software, behavior intention to use audit software, voluntariness using the audit software, perceived complexity using the audit software, experience, computer-self-efficacy, dan actual audit software use

This research is aimed to test factors influencing auditor acceptance of audit software by using Technology Acceptance Model (TAM). This research have 8 exogen variables that are perceived usefulness, perceived ease of use, attitude toward using the audit software, behavior intention to use audit software, voluntariness using the audit software, perceived complexity using the audit software, experience, and computer-self-efficacy, and also 1 endogen variable that is actual audit software use. Data are collected using survey method through mail and email deliver to the auditors in big 4 CPA's firm in Indonesia. The data analyze with the used of Partial Least Square (PLS) method which is the alternative method of Structural Equation Modeling (SEM) by using Smart PLS application program. The result of this research indicate that there are positive relationship between perceived usefulness (PU) and attitude toward using the audit software (ATT), between perceived usefulness (PU) and actual use (AU), between experience (EXP) and perceived usefulness (PU), and also between computer-self-efficacy (CSE) and perceived ease of use ( PEOU). There is 2 factor that have significant influence with auditor acceptance of audit software directly and also indirectly. Perceived usefulness have positive influence to actual use directly. While experience have positive influence to actual use indirectly through perceived usefulness. It explains that perceived usefulness and experience can become factors influencing auditor acceptance of audit software. Keywords: Technology Acceptance Model (TAM), audit software, perceived usefulness, perceived ease of use, attitude toward using the audit software, behavior intention to use audit software, voluntariness using the audit software, perceived complexity using the audit software, experience, computer-self-efficacy, and actual audit software use

Kata Kunci : Penerimaan terhadap TI; Sistem Informasi Akuntansi; Perangkat Lunak Audit; Sofware Auditing; Penerimaan Auditor