Studi Keperilakuan Auditor Dalam Menggunakan Teknologi Informasi Audit

Kusumadewi, Areta Widya (2017) Studi Keperilakuan Auditor Dalam Menggunakan Teknologi Informasi Audit. Magister thesis, Universitas Brawijaya.

Abstract

Studi ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat perilaku terhadap perilaku auditor dalam menggunakan teknologi informasi audit. Studi ini merupakan penggabungan model Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), dan Social Cognitive Theory (SCT) dari studi sebelumnya. Studi ini menggunakan metode survei dan mengambil sampel auditor yang bekerja di sepuluh besar Kantor Akuntan Publik (KAP) di Indonesia yang mengaudit perusahaan publik sebanyak 109 responden. Studi ini menggunakan Partial Least Square (PLS) untuk menguji data penelitian. Hasil studi ini adalah konstruk persepsi kegunaan, sikap, norma subjektif, persepsi kontrol perilaku, dan keyakinan-diri berpengaruh positif terhadap minat perilaku. Selanjutnya minat perilaku berpengaruh positif terhadap perilaku auditor dalam menggunakan teknologi informasi audit. Sementara itu, persepsi kemudahan penggunaan memiliki pengaruh negatif terhadap minat perilaku auditor dalam menggunakan teknologi informasi audit. Implikasi studi ini adalah vendor penyedia teknologi informasi audit dan manajemen harus memperhatikan lagi persepsi kegunaan, persepsi kemudahan, sikap, norma subjektif, persepsi kontrol perilaku, keyakinan-diri, minat perilaku dan perilaku auditor.

English Abstract

This study aims to examine the factors that affect the behavior intention to auditor behavior in using audit information technology. This study is a merger model of the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Social Cognitive Theory (SCT) from previous studies. This study uses a survey to obtain data. Respondents of this study were 109 auditors who were working in the top ten of the Public Accounting Firm in Indonesia. This study uses Partial Least Square (PLS) to test the research data. The results of this study indicate that perceived of usefulness, attitude, subjective norm, perceived behavioral control, self-efficacy has positive effect on the auditor behavior intention. Behavior intention has positive effect on the auditor’s behavior. Meanwhile, perceived ease of use has negative effect on the auditor’s behavior intention. The implication of this study are for audit information technology provider and management should give more attention to perceived usefulness, perceived ease of use, attitude, subjective norm, perceived behavioral control, self-efficacy, behavioral intention, and auditor behavior.

Item Type: Thesis (Magister)
Identification Number: TES/657.45/KUS/s/2017/041704909
Uncontrolled Keywords: AUDITING, AUDITORS, INFORMATION TECHNOLOGY
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 17 Jul 2017 02:04
Last Modified: 20 Dec 2020 10:12
URI: http://repository.ub.ac.id/id/eprint/257
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