ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CLOUD COMPUTING SELF-EFFICACY AUDITOR EKSTERNAL DI INDONESIA

Essa Aditha Rachmawati, Syaiful Ali, MIS., Ph.D., Ak., CA.

2019 | Skripsi | S1 AKUNTANSI

Kapasitas absorptif individual terkait teknologi Cloud Computing/Komputasi Awan, berpengaruh secara positif terhadap keyakinan yang dimiliki oleh auditor eksternal dalam mempelajari dan menggunakan teknologi secara kompeten (cloud computing self-efficacy). Penelitian ini menggunakan teori kapasitas absorptif dan self-efficacy sebagai landasan teoritis. Penelitian menunjukkan bahwa untuk memiliki cloud computing self-efficacy dalam melakukan pekerjaan audit, auditor eksternal perlu berfokus pada empat dimensi dari kapasitas absorptif: Pengetahuan Terdahulu yang Relevan, Jaringan Komunikasi, Kemampuan Kognitif, dan Iklim Komunikasi. Regresi linier berganda, diterapkan pada sampel auditor eksternal yang relatif besar (n = 160), menunjukkan hubungan positif dan signifikan antara kapasitas absorptif dan cloud-computing self-efficacy. Dengan minimnya penelitian terdahulu mengenai topik ini, penelitian ini menawarkan gambaran umum atas hubungan antara kapasitas absorptif dan cloud computing self-efficacy bagi auditor eksternal. Cloud computing self-efficacy diyakini merupakan faktor yang penting dalam melakukan audit kepada klien pengguna cloud di era Revolusi Industri 4.0.

Individual's absorptive capacity regarding Cloud Computing technology, positively influences the beliefs held by external auditors in learning and using the technology competently (cloud computing self-efficacy). This study uses the theory of absorptive capacity and self-efficacy as its theoretical foundation. This study shows that for external auditors to have cloud computing self-efficacy in conducting an audit, they need to focus on four dimensions of absorptive capacity: Relevant Prior Knowledge, Communication Network, Cognitive Capabilities, and Communication Climate. Multiple linear regression, applied to a relatively large sample of external auditors (n = 160), indicates positive, and significant relationships between absorptive capacity and cloud computing self-efficacy. Considering the lack of prior research on this topic, this study offers an overview of the relationship between absorptive capacity and cloud computing self-efficacy for external auditors. Cloud computing self-efficacy is believed to be an important factor in conducting an audit for clients who use cloud technology in the Industrial Revolution 4.0 era.

Kata Kunci : Komputasi awan, cloud computing, teori kapasitas absorptif, teori self-efficacy, auditor eksternal, auditor eksternal Indonesia, regresi linier berganda.