ANALISA PENERIMAAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA BADAN PEMERIKSA KEUANGAN (BPK) RI
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https://doi.org/10.9744/jak.6.1.pp.%2010-28Keywords:
Computer Assisted Audit Techniques (CAATs), Technology Acceptance Model (TAM), perceived ease of use (PEOU), perceived usefulness (PU), attitude toward using, and user acceptance (ACC).Abstract
This research intends to reveal factors that influence the auditor of BPK RI to accept the apllying of Computer Assisted Audit Techniques (CAATs), if evaluated by using Technology Acceptance Model (TAM). Statistical tools used in this research is Structural Equation Model (SEM). Data are anayzed by using statistical software LISREL 8.30. This research proved that factor influenced the acceptance of applying TABK in BPK RI is perceived usefulness of TABK (PU) and perceived ease of use of TABK (PEOU) indirectly influenced the acceptance of applying TABK in BPK RI. From this research it was also proved that the attitude factor toward using TABK (ATT) do not influence the decision of auditor of BPK RI to accept the applying of TABK. and attitude toward using TABK (ATT) is not influenced by perceived usefulness of TABK (PU). Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penerimaan auditor BPK RI terhadap penerapan Teknik Audit Berbantuan Komputer (TABK), dengan menggunakan Technology Acceptance Model (TAM). Uji statistik yang digunakan adalah Structural Equation Model (SEM). Data dianalisis dengan menggunakan bantuan perangkat lunak LISREL 8.30. Penelitian ini berhasil membuktikan bahwa faktor yang mempengaruhi penerimaan penerapan TABK di BPK RI adalah persepsi pengguna tentang kegunaan TABK (PU) dan secara tidak langsung oleh persepsi pengguna tentang kemudahan dalam menggunakan TABK (PEOU). Penelitian ini juga membuktikan, faktor sikap pengguna terhadap penggunaan TABK (ATT) tidak mempengaruhi keputusan auditor BPK RI untuk menerima penerapan TABK dan sikap pengguna terhadap penggunaan TABK (ATT) tidak dipengaruhi oleh persepsi pengguna tentang kegunaan TABK (PU). Kata kunci: Teknik Audit Berbantuan Komputer (TABK), Technology Acceptance Model (TAM), persepsi pengguna, sikap pengguna terhadap penggunaan (ATT), dan penerimaan pengguna (ACC).Downloads
Published
2005-04-25
How to Cite
Tangke, N. (2005). ANALISA PENERIMAAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA BADAN PEMERIKSA KEUANGAN (BPK) RI. Jurnal Akuntansi Dan Keuangan, 6(1), pp. 10-28. https://doi.org/10.9744/jak.6.1.pp. 10-28
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