Sari, Ni Putu Eviana Kartika (2019) Determinan Minat Auditor Dalam Menggunakan Teknik Audit Berbantuan Komputer (Tabk): Modifikasi Technology Acceptance Model (Tam) Dan Theory Of Planned Behavior (Tpb). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh persepsi kegunaan, persepsi kemudahan, sikap auditor, norma subjektif, dan persepsi kontrol perilaku terhadap minat auditor dalam menggunakan Teknik Audit Berbantuan Komputer (TABK). Data penelitian diambil dari auditor yang bekerja di KAP Jawa Timur dengan metode pengambilan sampel convenience. Penelitian ini menggunakan kuesioner sebagai alat survei untuk mengumpulkan data responden. Data yang dapat diolah di dalam penelitian ini adalah sebanyak 109 kuesioner atau 71,2 persen dari jumlah kuesioner yang disebarkan oleh peneliti. Alat yang digunakan untuk menguji hubungan variabel adalah Partial Least Square dengan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa minat auditor dalam menggunakan TABK dipengaruhi oleh persepsi kegunaan, dan norma subjektif. Sedangkan sikap auditor dipengaruhi oleh persepsi kegunaan dan persepsi kemudahan. Hasil penelitian juga menunjukkan bahwa minat auditor tidak dipengaruhi oleh sikap auditor dan persepsi kontrol perilaku.
English Abstract
This research aims to test the influence of perceived usefulness, perceived ease of use, auditor’s attitude, subjective norm, and perceived behavioral control on auditor’s interest in using Computer Assisted Audit Technique Tools (CAATT). The data of this research are obtained from the auditors who work in public accounting firm of East Java by using convenience sampling method and the quetionnaires distributed as a survey to gather the data from respondents and as a result, there are 109 questionnaires or 71.2 percent data out of the number of the questionnaires that were distributed. Later the data was analyzed using Partial Least Square with an application named SmartPLS to test the variables relationship. The results show that auditor’s interest in using CAATT influenced by perceived usefulness and subjective norm. Meanwhile, auditor’s attitude influenced by perceived usefulness and perceived ease of use. In addition, auditor’s interest is not influenced by auditor’s attitude and perceived behavior control.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/130/051903609 |
| Uncontrolled Keywords: | Persepsi Kegunaan, Persepsi Kemudahan, Sikap Auditor, Norma Subjektif, Persepsi Kontrol Perilaku, dan TABK, Perceived Usefulness, Perceived Ease of Use, Auditor’s Attitude, Subjective Norm, Perceived Behavior Control, and CAATT. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.002 85 Public finance (Computer applications) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 Jul 2020 06:54 |
| Last Modified: | 21 Oct 2021 07:13 |
| URI: | http://repository.ub.ac.id/id/eprint/170162 |
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