Studi Keperilakuan Penggunaan Aplikasi ATLAS dan Pengaruhnya pada Kualitas Audit

Wardhana, Rio Satria (2021) Studi Keperilakuan Penggunaan Aplikasi ATLAS dan Pengaruhnya pada Kualitas Audit. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penggunaan aplikasi ATLAS dengan menggunakan persepsi kemudahan, persepsi kegunaan, dan computer self efficacy serta pengaruhnya terhadap kualitas audit. Objek penelitian ini adalah auditor pada kantor akuntan publik yang berada di Malang Raya dan telah menggunakan aplikasi ATLAS. Pengambilan sampel menggunakan metode purposive sampling dengan model judgement sampling dan diperoleh sebanyak 72 responden. Teknik analisis data menggunakan metode Partial Least Square (PLS) yang merupakan alternatif dari Structural Equation Model (SEM) dengan aplikasi SmartPLS. Hasil analisis menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, dan computer self efficacy tidak berpengaruh terhadap penggunaan aplikasi ATLAS. Sedangkan penggunaan aplikasi ATLAS berpengaruh terhadap kualitas audit.

English Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and computer self-efficacy of the ATLAS application use on audit quality. The objects of the study include the Public Accounting Firm auditors utilizing ATLAS application. The samples of 72 respondents are selected through purposive sampling with judgment sampling model, and analyzed by Partial Least Square (PLS), as the alternate Structural Equation Model (SEM), utilizing SmartPLS software. The results reveal that perceived ease of use, perceived usefulness, and computer self-efficacy have no effect on the use of ATLAS application; whilst the use of ATLAS application has effect on audit quality.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0520020503
Uncontrolled Keywords: Aplikasi ATLAS, persepsi kemudahan, persepsi kegunaan, computer self efficacy, dan kualitas audit., ATLAS application, perceived ease of use, perceived usefulness, computer self-efficacy, audit quality
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 10 Jan 2022 02:05
Last Modified: 23 Feb 2022 04:09
URI: http://repository.ub.ac.id/id/eprint/188011
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Rio Satria Wardhana 165020300111030.pdf
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