ANALISIS DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN SOFTWARE AUDIT
Keywords:
TAM, organizational readiness, intention to audit software usage
Abstract
This research aim to analyze determinant factors influence of intetion to audit software usage i.e. perceived benefits, adoption risk, organizational readiness and external pressure with technologi model acceptance (TAM) which is constucted by adding demographic characteristics factor i.e. age, expertise, and past adoption experience as a moderationg variable.The population in this research are individuals who work as auditors and dwelling place on district of DKI Jakarta. Sampling technique using purposive method, with sample quotation of 115 respondents. The data analysis method using moderated structural equation modeling (MSEM) techniques, with the validity testing and instrument reliability, goodness-of-fit model and hypothesis testing. The results of this research showed that 79,13% have using audit software. Intention to audit software is only influenced by the organizational readiness factors whereas the perceived benefits, adoption risk and external pressure have no significant effect. Overall, demographic characteristics had no moderate impacts of perceived benefits and adoption risk toward intention to audit software.
References
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Baker, N. 2009. Software Trend Spotting: Recent IIA Survey Results show many Auditors have yet to Adopt Tools to Automate Key Tasks. Internal Auditor , 66 (4), 30-34.
Basu, V., Hartonoa, E., Lederera, A. L., & Sethib, V. 2002. The Impact of Organizational Commitment, Senior Management Involvement, and Team Involvement on Strategic Information Systems Plan. Information & Management , 39 (6), 513-524.
Chwelos, P., Benbasat, I., & Dexter, A. S. 2001. Empirical Test of an EDI Adoption Model. Information Systems Research , 12 (3), 304-321.
Curtis, M. B., & Payne, E. A. 2008. An Examination of Contextual Factors and Individual Characteristics Affecting technology Implementation Decisions in Auditing. International Journal of Accounting Information Systems , 9 (2), 104-121.
Davis, F. D. 1989. Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly , 13 (3), 319-340.
Ghozali, I., & Fuad. 2008. Structural Equation Modeling: Teori, Konsep dan Aplikasi dengan Program Lisrel 8.80 (978.704.300.2 ed., Vol. Edisi ke-2). Badan Penerbit UNDIP. Semarang.
148 Jurnal Ilmiah Matrik Vol.19 No.2, Agustus 2017: 131-150
Giovanis, A. N., Binioris, S., & Polychronopoulos, G. 2012. An Extension of TAM Model with IDT and Security/Privacy Risk in the Adoption of Internet Banking Services in Greece. EuroMed Journal of Business , 7 (1), 24-53.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. 2010. Multivariate Data Analysis (7th ed.). Prentice Hall. New Jersey.
Igbaria, M., Zinatelli, N., Cragg, P., & Cavaye, A. L. 1997. Personal Computing Acceptance Factor on Small Firms: A Structural Equation Model. (R. Zmud, Penyunt.) MIS Quarterly , 21 (3), 279-302.
IIARF. 2009. IT Audit Benchmarking Study: Executive Summary and Report. [Online]. (Diakses www.theiia.org: https://www.iia.nl/SiteFiles/Downloads/2009_IT_Audit_Benchmarking_Study_Executive_Summary_and_Report.pdf, tanggal 17 Desember 2016).
Khalifa, M., & Davidson, M. 2006. SME Adoption of IT: The Case of Electronic Trading Systems. IEEE Transactions on Engineering Management , 53 (2), 275-284.
Liu, C., Sia, C. L., & Wei, K. K. 2008. Adopting Organizational Virtualization in B2B Firms: An Empirical Study in Singapore. Information & Management , 45 (7), 429-437.
Lui, K. M., & C. Chan, K. C. 2008. Rescuing Troubled Software Projects by Team Transformation: A Case Study with an ERP Project. IEEE Transactions on Engineering Management , 55 (1), 171-184.
Narimawati, U., Anggadini, S. D., & Ismawati, L. 2010. Penulisan Karya Ilmiah: Panduan Awal Menyusun Skripsi dan Tugas Akhir. Genesis. Jakarta.
Omoteso, K., Patel, A., & Scott, P. 2010. Information and Communications Technology and Auditing: Current Implications and Future Directions. International Journal of Auditing , 14, 147-162.
Rau, D., & Haerem, T. 2012. Applying an Organizational Learning Perspective to New Technology Deployment by Technological Gatekeepers: A Theoretical Model and Key Issues for FUTURE research. Information Systems Frontiers , 12 (3), 287-297.
Razi, M. A., & Madani, H. H. 2013. An Analysis of Attributes that Impact Adoption of Audit Software – An Emprical Study in Saudi Arabia. International Journal of Accounting and Information Management, 21 (2), 170-188.
Sarosa, S., & Zowghi, D. 2003. Strategy for Adopting Information Technology for SMEs: Experience in Adopting Email within’ an Indonesian Furniture Company. Electronic Journal of Information Systems Evaluation , 6 (2), 165-176.
Shukeri, S., Wan Hussin, W. N., & Ariffin, N. H. 2014. Information Technology (IT) Audit Software Adoption: Discussion on Its Impact from the Perspective of Four Different Countries. [Online]. (Diakses http://www.aensiweb.com/aeb.html: http://www.aensiweb.com/old/aeb/special%204%202014/455-458.pdf, tanggal 17 Desember 2016).
Sugiyono. 2015. Metode Penelitian Kombinasi (Mixed Methods) (Cetakan ke-5 ed.). (M. Sutopo, Penyunt.) CV. Alfabeta. Bandung.
Venkatesh, V., & Davis, F. D. 2000. A Theoritical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science , 46 (2), 186-204.
Xu, B., Shao, B., Lin, Z., & Shi, Y. 2009. Enterprise Adoption of Internet Banking in China. Journal of Global Information Technology Management , 12 (3), 7-28.
Yiu, C. S., Grant, K., & Edgar, D. 2007. Factors Affecting the Adoption of Internet Banking
Analisis Determinasi Faktor-Faktor Yang Mempengaruhi ... ... (T. Husain) 149
in Hong Kong – Implications for the Banking Sector. International Journal of Information Management , 27 (5), 336-351.
Yunis, M. M., Koong, K. S., & Lui, L. C. 2012. ICT Maturity as a Driver to Global Competitiveness: a National Level Analysis. International Journal of Accounting & Information Management , 20 (3), 255-281.
Al-Gahtani, S. S. 2008. Testing for the Applicability of the TAM Model in the Arabic Context: Exploring an Extended TAM with Three Moderating Factors. (M. Khosrow-Pour, Penyunt.) Information Resources Management Journal (IRMJ) , 21 (4), 1-26.
Baker, N. 2009. Software Trend Spotting: Recent IIA Survey Results show many Auditors have yet to Adopt Tools to Automate Key Tasks. Internal Auditor , 66 (4), 30-34.
Basu, V., Hartonoa, E., Lederera, A. L., & Sethib, V. 2002. The Impact of Organizational Commitment, Senior Management Involvement, and Team Involvement on Strategic Information Systems Plan. Information & Management , 39 (6), 513-524.
Chwelos, P., Benbasat, I., & Dexter, A. S. 2001. Empirical Test of an EDI Adoption Model. Information Systems Research , 12 (3), 304-321.
Curtis, M. B., & Payne, E. A. 2008. An Examination of Contextual Factors and Individual Characteristics Affecting technology Implementation Decisions in Auditing. International Journal of Accounting Information Systems , 9 (2), 104-121.
Davis, F. D. 1989. Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly , 13 (3), 319-340.
Ghozali, I., & Fuad. 2008. Structural Equation Modeling: Teori, Konsep dan Aplikasi dengan Program Lisrel 8.80 (978.704.300.2 ed., Vol. Edisi ke-2). Badan Penerbit UNDIP. Semarang.
148 Jurnal Ilmiah Matrik Vol.19 No.2, Agustus 2017: 131-150
Giovanis, A. N., Binioris, S., & Polychronopoulos, G. 2012. An Extension of TAM Model with IDT and Security/Privacy Risk in the Adoption of Internet Banking Services in Greece. EuroMed Journal of Business , 7 (1), 24-53.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. 2010. Multivariate Data Analysis (7th ed.). Prentice Hall. New Jersey.
Igbaria, M., Zinatelli, N., Cragg, P., & Cavaye, A. L. 1997. Personal Computing Acceptance Factor on Small Firms: A Structural Equation Model. (R. Zmud, Penyunt.) MIS Quarterly , 21 (3), 279-302.
IIARF. 2009. IT Audit Benchmarking Study: Executive Summary and Report. [Online]. (Diakses www.theiia.org: https://www.iia.nl/SiteFiles/Downloads/2009_IT_Audit_Benchmarking_Study_Executive_Summary_and_Report.pdf, tanggal 17 Desember 2016).
Khalifa, M., & Davidson, M. 2006. SME Adoption of IT: The Case of Electronic Trading Systems. IEEE Transactions on Engineering Management , 53 (2), 275-284.
Liu, C., Sia, C. L., & Wei, K. K. 2008. Adopting Organizational Virtualization in B2B Firms: An Empirical Study in Singapore. Information & Management , 45 (7), 429-437.
Lui, K. M., & C. Chan, K. C. 2008. Rescuing Troubled Software Projects by Team Transformation: A Case Study with an ERP Project. IEEE Transactions on Engineering Management , 55 (1), 171-184.
Narimawati, U., Anggadini, S. D., & Ismawati, L. 2010. Penulisan Karya Ilmiah: Panduan Awal Menyusun Skripsi dan Tugas Akhir. Genesis. Jakarta.
Omoteso, K., Patel, A., & Scott, P. 2010. Information and Communications Technology and Auditing: Current Implications and Future Directions. International Journal of Auditing , 14, 147-162.
Rau, D., & Haerem, T. 2012. Applying an Organizational Learning Perspective to New Technology Deployment by Technological Gatekeepers: A Theoretical Model and Key Issues for FUTURE research. Information Systems Frontiers , 12 (3), 287-297.
Razi, M. A., & Madani, H. H. 2013. An Analysis of Attributes that Impact Adoption of Audit Software – An Emprical Study in Saudi Arabia. International Journal of Accounting and Information Management, 21 (2), 170-188.
Sarosa, S., & Zowghi, D. 2003. Strategy for Adopting Information Technology for SMEs: Experience in Adopting Email within’ an Indonesian Furniture Company. Electronic Journal of Information Systems Evaluation , 6 (2), 165-176.
Shukeri, S., Wan Hussin, W. N., & Ariffin, N. H. 2014. Information Technology (IT) Audit Software Adoption: Discussion on Its Impact from the Perspective of Four Different Countries. [Online]. (Diakses http://www.aensiweb.com/aeb.html: http://www.aensiweb.com/old/aeb/special%204%202014/455-458.pdf, tanggal 17 Desember 2016).
Sugiyono. 2015. Metode Penelitian Kombinasi (Mixed Methods) (Cetakan ke-5 ed.). (M. Sutopo, Penyunt.) CV. Alfabeta. Bandung.
Venkatesh, V., & Davis, F. D. 2000. A Theoritical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science , 46 (2), 186-204.
Xu, B., Shao, B., Lin, Z., & Shi, Y. 2009. Enterprise Adoption of Internet Banking in China. Journal of Global Information Technology Management , 12 (3), 7-28.
Yiu, C. S., Grant, K., & Edgar, D. 2007. Factors Affecting the Adoption of Internet Banking
Analisis Determinasi Faktor-Faktor Yang Mempengaruhi ... ... (T. Husain) 149
in Hong Kong – Implications for the Banking Sector. International Journal of Information Management , 27 (5), 336-351.
Yunis, M. M., Koong, K. S., & Lui, L. C. 2012. ICT Maturity as a Driver to Global Competitiveness: a National Level Analysis. International Journal of Accounting & Information Management , 20 (3), 255-281.
Published
2017-09-20
How to Cite
Husain, T. (2017). ANALISIS DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN SOFTWARE AUDIT. Jurnal Ilmiah Matrik, 19(2), 131–150. https://doi.org/10.33557/jurnalmatrik.v19i2.381
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