Persepsi Auditor Eksternal Terhadap Penggunaan Cloud Computing Di Indonesia: Studi Pada Kap Non-Big Four Di Jawa Timur

Kartika, Rhisma Candra and Dr. Zaki Baridwan,, Ak., CA., CPA, CLI . , C T A (2020) Persepsi Auditor Eksternal Terhadap Penggunaan Cloud Computing Di Indonesia: Studi Pada Kap Non-Big Four Di Jawa Timur. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana layanan cloud computing dapat meningkatkan kinerja dari sudut pandang auditor eksternal tentang alasan KAP non-big four menggunakan atau tidak menggunakan cloud computing dalam proses audit. Jenis penelitian ini adalah kualitatif menggunakan paradigma interpretif untuk memahami lebih dalam pada persepsi auditor. Pengumpulan data melalui wawancara dan dokumentasi. Wawancara dilakukan dengan auditor eksternal pada KAP non-big four di Jawa Timur tentang penerimaan, motif kelembagaan, dan risiko yang terdapat dalam cloud computing. KAP non-big four merupakan salah satu bentuk usaha kecil menengah (UKM) sehingga dirasa cloud computing jenis public memiliki pijakan kuat di antara penggunanya. Hasil penelitian ini menemukan faktor-faktor penting mengadopsi cloud computing adalah kemudahan penggunaan, keandalan sistem yang ditawarkan, berbagi informasi, dan kemanan data. Faktor-faktor tersebut kemudian disandingkan dengan teori TAM, TRA, Kerangka Kerja DOI, TOE, RBV, dan Teori Kelembagaan.

English Abstract

This research aims to investigate how the cloud computing service improves working performance from the external auditor perspective behind the non-big four Public Accountant Office’s decision to whether employing cloud computing in the audit process. The qualitative method was utilized in this research along with interpretive paradigm to understand the perception of the auditor. The data were collected through interviews and documentation. The interviews were conducted with the external auditors of non-big four Public Accountant Office in East Java, which convey acceptance, institutional motive and potential risk in the cloud computing. In addition, the non-big four Public Accountant Office serves as Small and Medium Enterprises (SME), therefore public cloud computing is considered as the driver with solid footing between the users. The results of this research indicate that there are important factors such as adopting cloud computing, accessibility, system reliability, information sharing and data security, compared with several theories such as TAM, TRA, DOI, TOE, RBV, and Institutional theories.

Item Type:	Thesis (Sarjana)
Identification Number:	0520020016
Uncontrolled Keywords:	Cloud Computing, Auditor, Usaha Kecil dan Menengah (UKM), Cloud Computing, Auditor, Small and Medium Enterprises (SME)
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	09 Sep 2022 06:44
Last Modified:	08 Oct 2024 06:15
URI:	http://repository.ub.ac.id/id/eprint/194146

Text Rhisma Candra Kartika.pdf Download (2MB)

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