Adesurya, Kris Maulana (2019) Analisis Determinan Kepuasan Auditor Dalam Menggunakan Generalized Audit Software (Gas) Berdasarkan Teori End-User Computing Satisfaction (Eucs). Sarjana thesis, Universitas Brawijaya.
Abstract
Auditor di KAP Big Four menggunakan Generalized Audit Software (GAS) dalam setiap kegiatan audit untuk meningkatkan kualitas hasil audit. Tujuan penelitian ini adalah menganalisis kepuasan auditor dalam menggunakan GAS dan menguji variabel-variabel yang mempengaruhi kepuasan auditor dalam menggunakan GAS di KAP Big Four. Model penelitian yang digunakan mengadopsi teori End-User Computing Satisfaction (ECUS) yang dicetuskan oleh Doll & Torkzadeh (1988). Kuesioner disusun dan disebarkan kepada 106 responden yang merupakan auditor sebagai pengguna GAS di KAP Big four. Uji validitas dan reliabilitas data penelitian dilakukan untuk memperoleh data valid dan reliabel. Kemudian, data diolah menggunakan software SmartPLS 3.0. Penelitian ini menggunakan variabel konten, akurasi, format, kemudahan, dan ketepatan waktu. Hasil penelitian ini yakni variabel akurasi, format, kemudahan, dan ketepatan waktu yang berpengaruh terhadap kepuasan pengguna dan hanya variabel konten yang tidak berpengaruh. Adapun variabel konten tidak berpengaruh terhadap kepuasan auditor karena dari data responden, lebih dari setengahnya merupakan auditor junior. Pengalaman auditor junior menggunakan GAS kurang dari 2 tahun, sehingga auditor junior belum memahami kelengkapan, relevansi, dan kejelasan informasi yang dihasilkan GAS secara langsung.
English Abstract
Auditors in Big Four Public Accounting Firms use Generalized Audit Software (GAS) in each audit activity to improve the quality of audit results. The purpose of this study is to analyze auditor satisfaction in using GAS and examine the variables that affect auditor satisfaction in using GAS in Big Four Public Accounting Firms. The utilized research model adopted the theory of End-User Computing Satisfaction (EUCS) created by Doll & Torkzadeh (1988). A questionnaire was compiled and distributed to 106 respondents who are auditors and GAS users in Big Four Public Accounting Firms. The obtained research data was tested for validity and reliability. Then, the data was processed using SmartPLS 3.0 software. This study uses the variables of content, accuracy, format, ease of use, and timeliness. The result of this study showed that the variables of accuracy, format, ease of use, and timeliness affected user satisfaction and only the content variable had no effect. The content variable did not affect auditor satisfaction because from the data of the respondents, more than half are junior auditors. The junior auditor only had experience in using GAS for less than 2 years, so the junior auditors do not understand the completness, relevance, and clarity of information generated by GAS
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/451/051908098 |
| Uncontrolled Keywords: | Auditor, Generalized Audit Software, End-User Computing Satisfaction, KAP Big four, Auditor, Generalized Audit Software (GAS), End-User Computing Satsifaction (EUCS), Big Four Public Accounting Firm. |
| Subjects: | 600 Technology (Applied sciences) > 650 Management and auxiliary services > 650.028 5 Data Processing and Analysis of Business |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Aug 2020 07:36 |
| Last Modified: | 05 Aug 2020 07:36 |
| URI: | http://repository.ub.ac.id/id/eprint/174237 |
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