ANALISIS PENERIMAAN PENERAPAN E-AUDIT DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM): STUDI PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
| Main Authors: | , PACIOLO DAVID, , Dr. Sumiyana, M.Si. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/123584/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63697 |
Daftar Isi:
- This study aims to measure and analyze the acceptance of e-Audit system practice by auditors in Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) using Technology Acceptance Model (TAM). This study is conducted on auditors of BPK because they interact directly in e-Audit system implementation. Data samples were obtained by distributing questionnaires directly to the auditors. Data samples that were collected is 208 auditors with education background from faculty of economics and business (FEB auditor) and 105 auditors with education background from non faculty of economics and business (non-FEB auditor). Data analysis used structural equation modelling (SEM) by using AMOS 19 software. This study proves that for FEB auditor, perceived ease of use of e-Audit have positive effect on perceived usefulness of e-Audit