PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4

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A n to n iu s H e r u s e ty a , P e n g a r u h S is t e m I n fo r m a s i T e k n o lo g i E le k tr o n ik . 1

J u m a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a V o l u m e 7 - N o . 1, J u n i 2 0 1 0

P E N G A R U H S I S T E M I N F O R M A S I T E K N O L O G I E L E K T R O N I K A T A S

TASK PERFORMANCE

A U D I T O R K A N T O R A K U N T A N P U B L I K B I G 4

A n t o n i u s H e r u s e t y a *

P a sca sa rja n a Ilm u A k u n ta n si U niversitas In d o n esia

a h e r u s e ty a @ y a h o o .c o m

Abstract

Auditors o f public accounting firm s frequently deal with the tasks oriented to the audit judgem ent decision

makings. A n d due to the nature o f these tasks are frequently complex and unstructured, they need electronic

technology based information system to achieve higher audit quality and to minimize audit risks. The

purpose o f this study is to examine whether the information system used by the auditors ofpublic accounting

.firms in the fo rm o f Group Support Systems (GSS), Group Decision Support Systems (GDSS) or other

electronic information technology software could increase auditors ’performance in their audit tasks. With

the respondent o f practicing auditors from the Big 4 public accounting firm s in Indonesia, and by using

structural equation model (SEM) analysis, we fo u n d evidence that the usage o f Electronic Information

System Technology (EIST) has significantly positive impact on audit task performance. We fo u n d evidence

that the perceived ease o f use from the Big 4 auditors, has positive significant impact on the perceive

usefulness o f electronic information system technology adopted by public accounting firms. We have also

fo u n d evidence that the nature o f critical, judgmental, and non-routine audit task complexities in the audit

fields has significant impact on the system usage. On the other hands the perceived o f ease o f use, and

the perceived usefulness o f electronic information system technology have w eak significant impact on the

system utilization o f the Big 4 auditors.

Keywords: information technology, information system management, system usage, task complexities,

perceived o f usefulness

Abstrak

Auditor dari K antor Akuntan Publik (KAP) acapkali berurusan dengan penugasan yang berorientasi pada

pertimbangan pembuatan keputusan audit. Oleh karena pembuatan keputusan dalam penugasan audit

sering kali bersifat kompleks dan kurang terstruktur, maka auditor memerlukan sistem informasi ya n g

berbasis teknologi elektronik agar dapat mencapai kualitas audit ya ng lebih tinggi dan untuk meminimalkan

risiko audit. Tujuan dari studi ini adalah untuk menguji apakah sistem informasi teknologi elektronik ya ng

digunakan oleh auditor dalam bentuk Group Support Systems (GSS), Group Decision Support Systems

(GDSS), atau p ir anti lunak teknologi informasi elektronik lainnya dapat meningkatkan kinerja auditor

dalam penugasan audit mereka. Dengan responden dari p ara auditor praktisi K AP ya ng berafiliasi dengan

B ig 4 di Indonesia, dan dengan menggunakan analisis SEM, studi ini menemukan bukti bahwa sistem

informasi teknologi elektronik (EIST) memiliki pengaruh p o s itif signifikan terhadap kinerja penugasan

audit. Selanjutnya studi ini menemukan bukti bahwa kemudahan penggunaan sistem informasi teknologi

elektronik yang dipersepsikan oleh auditor K AP Big 4 memberikan pengaruh p o s itif signifikan pada

manfaat ya ng dirasakan dari sistem informasi teknologi elektronik ya ng diadopsi oleh KAP. Studi ini ju g a

menemukan bukti bahwa kompleksitas penugasan audit ya ng non-rutin, bersifat kritis, dan memerlukan

pertimbangan keputusan dalam pekerjaan lapangan audit memberikan dampak ya ng signifikan bagi

pendayagunaan sistem. Sebaliknya kemudahan dan manfaat dari sistem informasi teknologi elektronik

y a n g dirasakan memiliki pengaruh ya n g lemah terhadap pemanfaatan sistem oleh auditor KAP Big 4.

Kata kunci: teknologi informasi, manajemen sistem informasi, pendayagunaan sistem, kompleksitas tugas

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2 J u r n a l A k u n ta n s i d a n K e u a n g a n I n d o n e s i a, J u n i 2 0 1 0 , Vol. 7, N o . 1 h a l 1 - 1 7

P E N D A H U L U A N

P r o fe s i a k u n ta n p u b lik saat ini s e d a n g m e n g a la m i p e r u b a h a n d ram atis sejak tim b u l n y a s k a n d a l E n ro n ta h u n 2001 y an g la lu ,

y a n g m e la h irk a n U U S O X di A m e rik a

S e r ik a t ( E ld e rs e t al. 2 0 1 0 ; H erusety a 2 0 0 7 ). T a n ta n g a n y a n g d ih a d a p i au d ito r K a n to r A k u n ta n P u b lik ( s e la n ju tn y a d iseb u t K A P ) s a a t in i a d a la h b a g a im a n a te ta p m e m p e rta h a n k a n k u a lita s a u d it (

a u d it quality

) di ten g a h k o n d is i lin g k u n g a n b is n is d a n tek n o lo g i in fo rm a s i y a n g b e r u b a h b e g itu c e p at. T e k a n a n -te k a n a n te r h a d a p p r o fe s i a u d ito r m u n c u l, b a ik d a ri lin g k u n g a n in te rn a l K A P m au p u n a tu ra n

s ta n d a r d s e tte r

g u n a m e n in g k a tk a n k u a lita s p e la k s a n a a n a u d it. S a la h s a tu tan tan g an te r b e s a r y a n g d ih a d a p i o le h a u d ito r a d ala h m e n y a n g k u t tim b u ln y a tu n tu ta n h u k u m o leh p ih a k k e tig a y a n g d is e b a b k a n o le h k e g a g a la n a u d it (L o w e e t a l. 2 0 0 2 ; E a rle y 2 0 0 2 ; H e ru s e ty a 2 0 0 7 ).

P e n u g a s a n a u d it

{audit task)

y a n g

k o m p l e k s 1 a c a p k a l i b e r o r i e n t a s i p a d a

p e r tim b a n g a n p ro fe s i (

audit ju d g em en t),

m is a ln y a p e n ila ia n ris ik o a u d it m a u p u n ris ik o b is n is , s e b a g a im a n a h a ln y a d en g an e v a lu a s i p r o s e s b is n is d a n p e n g e n d a lia n in te rn k lie n (E llio t 1 9 9 8 d a la m E a rle y 2 0 0 2 ), te r m a s u k m e n g id e n tifik a s i a p a k a h k lie n y a n g d ia u d it m e n g a la m i m a s a la h k e la n g s u n g a n h id u p d i m a s a d e p a n d a n k e p u tu s a n p e m b e ria n

a u d it

opinion

y a n g s e s u a i (H o 1999). S ifa t p e n u g a s a n a u d it te r s e b u t, b a ik b e r s if a t te r s tr u k tu r m a u p u n tid a k te r s tr u k tu r m e n u n tu t d u k u n g a n s is te m in fo rm a s i b e r b a s is te k n o lo g i e le k tro n ik g u n a p e r tim b a n g a n p e m b u a ta n k e p u tu s a n a u d it

(audit ju d g e m e n t).

P e n e litia n s e b e lu m n y a m e n e m u k a n

b a h w a ,

d esjsion aid s

d a n te k n o lo g i in fo rm a s i d a p a t m e n in g k a tk a n k u a lita s a u d it a ta u k in e r ja p e n u g a s a n a u d ito r d e n g a n m e n in g k a tk a n k e c e n d e r u n g a n a u d ito r u n tu k m e n d e te k s i d an m e la p o r k a n s a la h sa ji la p o ra n k e u a n g a n ( A b d o lm o h a m m a d i & U s o f f 2 0 0 1 ).

G roup

D ecision S u p p o rt Syste m s

(G D S S ), a ta u

Group

1 J e n is p e n u g a s a n s e p e r t i i n i d i s e b u t k a n o l e h E a r l e y ( 2 0 0 2 )

s e b a g a i ’ill str u c tu r e d ta s k ’, s e m e n t a r a H o ( 1 9 9 9 ) m e n y e b u t n y a s e b a g a i 'u n s tr u c tu r e d ta s k ’.

S u p p o rt System s

(G S S ) d a la m k o n te k s s is te m

in fo rm a s i d a p a t m e m b a n tu a u d ito r d a la m

m e m b u a t k e p u tu s a n a u d it y a n g le b ih e f is ie n d a n e f e k tif ( m is a ln y a , H o 1 9 9 9 ; D e S a n c tis a n d G a llu p e 1 9 8 7 d a la m H o 1 9 9 9 ; B o n n e r e t al.

1 9 9 6 ; J a n v r in e t al. 2 0 0 8 ).

P e n e litia n in i in g in m e n g u ji s e c a ra k h u s u s a p a k a h a u d ito r d a r i K A P y a n g b e ra filia s i d e n g a n B ig 4 d i In d o n e s ia te la h m e m b e r d a y a k a n s is te m in fo r m a s i te k n o lo g i, b a ik d a la m b e n tu k G S S a ta u

a u d it su p p o rt system ,

m a u p u n b e n tu k p e r a n g k a t lu n a k te k n o lo g i in fo r m a s i la in n y a g u n a m e n in g k a tk a n

ta sk p erfo rm a n ce

s e b a g a i b e n tu k d a ri

a u d it (d ecision) quality.

P e n e litia n s e b e lu m n y a m e n e m u k a n b u k ti b a h w a a u d ito r y a n g tid a k b e r p e n g a la m a n b e r b e d a d a la m m e n g g u n a k a n in fo r m a s i y a n g te r s e d ia d a la m m e n d e te k s i m a s a la h , d ib a n d in g k a n d e n g a n a u d i t o r b e r p e n g a l a m a n ( E a r l e y 2 0 0 2 ) .

P e n e litia n la in n y a d a la m a re a

tech n o lo g y

acceptance

(T A M ) m e n e m u k a n b a h w a j i k a

p e r c e iv e d ea se o f use

re n d a h m a k a

qualita tive

o v e rlo a d

a k a n m e n in g k a t k a r e n a in d iv id u m e m a n d a n g p e n u g a s a n a u d it le b ih s u lit, d a n m e r a s a k u r a n g te r a m p il d a la m m e n g g u n a k a n s is te m s e h in g g a m e m b e r ik a n e f e k n e g a t i f d a la m p e n g g u n a a n s is te m in fo rm a s i te k n o lo g i e le k tr o n ik y a n g d im a k s u d k a n (P e n n in g to n e t al. 2 0 0 6 ) . D e n g a n p e r k a ta a n la in , p e r s e p s i b a h w a s is te m in fo rm a s i e le k tr o n ik a d a la h s u lit m e n g a k ib a tk a n b e r k u r a n g n y a p e m b e r d a y a a n s is te m te r s e b u t.

D e n g a n s a m p e l a u d ito r p r a k tis i d a ri K A P b e s a r B ig 4 2, p e n e litia n in i in g in m e n g u ji a p a k a h p e n g g u n a a n s is te m in fo rm a s i te k n o lo g i e le k tr o n ik d a la m r a n g k a m e m b a n tu p e n u g a s a n a u d ito r y a n g k o m p le k s m e m ilik i p e n g a r u h p o s i t i f te r h a d a p k in e r ja a u d ito r. S e ja u h te la a h lite r a tu r y a n g d ila k u k a n , b e lu m a d a p e n e litia n

2 K A P d a p a t d i k l a s i f i k a s i k a n m e n u r u t u k u r a n n y a . D i

A m e r i k a S e r i k a t u k u r a n p e n g e l o m p o k k a n K A P y a n g p a l i n g

b e s a r p e r t a m a k a l i d i s e b u t d e n g a n i s t i l a h ‘t h e B ig 8 ’ p a d a t a h u n

1 9 8 6 , k e m u d i a n d i l a k u k a n b e b e r a p a k a l i p e n g g a b u n g a n a n t a r

K A P m e n j a d i ‘t h e B ig 6 ’ ‘t h e B ig 5 ’, d a n t e r a k h i r d e n g a n a d a n y a

s k a n d a l E n r o n p a d a t a h u n 2 0 0 2 m e n j a d i ‘t h e B ig 4 ’ ( y a i t u ,

D e l o i t t e & T o u c h e , E r n s t & Y o u n g , P r i c e w a t e r h o u s e C o o p e r s ,

d a n K P M G ) . D i I n d o n e s i a , u k u r a n K A P d i b a g i m e n j a d i

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A n t o n i m H e r u s e ty a , P e n g a r u h S is te m I n f o r m a s i T e k n o lo g i E le k tr o n ik .. 3

te r d a h u lu y a n g m e n g u ji s e c a r a la n g s u n g p e n g a r u h p e m b e r d a y a a n s is te m in fo r m a s i te k n o lo g i e le k tr o n ik o le h a u d ito r p r a k tis i d a ri K A P B ig 4 d i I n d o n e s ia te r h a d a p k u a lita s a u d it. P e n e litia n s e b e lu m n y a le b ih b a n y a k d ila k u k a n d i n e g a r a A m e r ik a S e rik a t d e n g a n p e m b a h a s a n a u d ito r s e c a ra u m u m . P e n e litia n in i m e n g a m b il

n a tu ra l se ttin g

s e c a ra k h u s u s d a r i s a m p e l r e s p o n d e n a u d ito r p r a k tis i- K A P B ig 4.

T E L A A H L I T E R A T U R D A N

P E N G E M B A N G A N H I P O T E S I S

S i s t e m I n f o r m a s i T e k n o l o g i E l e k t r o n i k

S is te m in fo r m a s i p e n d u k u n g b a g i a u d ito r s a n g a t d ip e r lu k a n g u n a p e m b u a ta n k e p u tu s a n

y a n g b e r o rie n ta s i p a d a p e r tim b a n g a n

p r o f e s i

(a u d it ju d g e m e n t)

d a n p e n u g a s a n y a n g k o m p le k s . P e n n in g to n e t al. (2 0 0 6 )

m e n g g u n a k a n is tila h

E lectro n ic In fo rm a tio n

S yste m

T echnology

( E IS T ) a ta u s is te m

in fo rm a s i te k n o lo g i e le k tr o n ik 3 u n tu k s e m u a s is te m in f o r m a s i p e n d u k u n g y a n g d ig u n a k a n a u d ito r. E I S T s a n g a t d ip e r lu k a n o le h a u d ito r m e n g in g a t s if a t d a r i p e n u g a s a n a u d it

(au d it

task)

y a n g k o m p le k s , d im a n a p e n g a m b ila n k e p u tu s a n d ip e r lu k a n b a ik s e c a r a in d iv id u m a u p u n tim , k e p u tu s a n a u d it y a n g b e r s if a t a n a litis , c e p a t d a n m e m e r lu k a n k o m u n ik a s i a n ta r a u d it tim t a n p a h a r u s b e r ta ta p m u k a .

P e n e litia n B a m b e r e t al. (1 9 9 6 ) te r h a d a p

a u d ito r p r a k tis i m e m b e r i b u k ti b a h w a

p e n g g u n a a n

G roup S u p p o rt S ystem

( G S S ) 4

m e n in g k a tk a n k o n s e n s u s d a n m e m b e r ik a n a r a h a n

p ro b lem -a n a lysis

y a n g le b ih le n g k a p , j u g a m e m b e r ik a n m a n f a a t b a g i p e m b u a ta n k e p u tu s a n k e lo m p o k k e tim b a n g k e p u tu s a n y a n g b e r s if a t in d iv id u a l. G S S d a p a t m e n in g k a tk a n

3 D a l a m p e n e l i t i a n i n i , p e n u l i s m e n g g u n a k a n i s t i l a h “s i s t e m

i n f o r m a s i t e k n o l o g i e l e k t r o n i k ” s e b a g a i m a n a y a n g d i g u n a k a n

o l e h P e n n i n g t o n e t a l. ( 2 0 0 6 ) .

4 G S S m e n g k o m b i n a s i k a n a n t a r a k o m u n i k a s i , k e m a m p u a n

m e n g h i t u n g , d a n t e k n o l o g i p e n d u k u n g k e p u t u s a n u n t u k

m e m b a n t u k e l o m p o k d a l a m m e m f o r m u l a s i k a n d a n

m e n y e l e s a i k a n m a s a l a h . T e k n o l o g i G S S d a p a t m e n d u k u n g

p e m b u a t a n k e p u t u s a n o l e h k e l o m p o k , o l e h s t r u k t u r h i r a r k i

t i m , a t a u i n d i v i d u y a n g m e m e r l u k a n i n t e r a k s i d e n g a n o r a n g

l a i n d a l a m p r o s e s p e m b u a t a n k e p u t u s a n ( B a m b e r e t a l. 1 9 9 6 ,

1 2 2).

p a r tis ip a s i d a n h a s il y a n g d iin g in k a n ( A n s o n e t al. 1 9 9 5 ; D e n n is d a n G a rfie ld 2 0 0 3 ), d a n

m e m p e n g a r u h i p ro s e s in te ra k s i m e la lu i

p e r a n g k a t lu n a k y a n g d a p a t d ig u n a k a n o le h

a n g g o ta k e lo m p o k d a la m m e n g h a s ilk a n

in fo rm a s i, m e n g e lo la , m e n g e v a lu a s i, d a n

m e n g k o m u n ik a s ik a n in fo rm a s i ( A n s o n e t al. 1 9 9 5 ).

T e rd a p a t b e r a g a m

d ecisio n aids,

m u la i

d a r i

sim p le d ecisio n aids

h in g g a

h ig h ly

c o m p lex artificial in teleg en ce-b a sed system

( A b d o lm o h a m m a d i & U s o f f 2 0 0 1).5

G roup

D ecision S u p p o rt System s

(G D S S ) d a la m

k o n te k s s is te m in fo rm a s i d a p a t m e m b a n tu a u d ito r d a la m m e m b u a t k e p u tu s a n a u d it y a n g le b ih e fis ie n d a n e f e k t i f (H o 1 9 9 9 ; D e S a n c tis & G a llu p e 1 987 d a la m H o 1 9 9 9 ; B o n n e r e t al. 1 9 9 6 ; J a n v r in e t al. 2 0 0 8 ) .

C om puter

A s s is te d A u d it Techniques a n d Tools

(C A A T T ) m e m ilik i p e r a n d a la m m e m b a n tu a u d ito r u n tu k m e n in g k a tk a n p r o s e d u r p e n ila ia n r is ik o d e n g a n le b ih e f is ie n d a n e f e k t i f ( V u c h n ic h 2 0 0 8 ). P e n e litia n la in m e m b a h a s p e n g g u n a a n

A u d it S u p p o rt System 6,

G S S , G D S S , d a n

j e n is

electronic gro u p w a re

la in n y a g u n a

m e n in g k a tk a n k u a lita s k e p u tu s a n a u d it

la p o ra n k e u a n g a n ( k u a lita s

a u d it p e rfo rm a n ce )

( D o w lin g 2 0 0 9 ; V e n k a te s h e t a l. 2 0 0 3 ; J a n v r in e t al. 2 0 0 8 ) 7.

M o d e l

Technology Acceptance

P e n e litia n d a la m a r e a

Technology

A c c ep ta n c e M o d e l

( s e la n ju tn y a d is e b u t T A M )

5 J e n i s dec isio n a id s d a p a t d i b a g i m e n j a d i ti g a , y a i t u C o m p le te A u to m a tio n ( A U ) , D ecisio n S u p p o r t S y ste m ( D S S ), d a n

K n o w led g e B a se d E x p e r t S y ste m s (K E S ) . S e j a k t a h u n 1 9 8 0 - a n b a n y a k K A P b e s a r m e n g e m b a n g k a n b e r b a g a i c o m p u te r iz e d a id s (A U , D S S , K E S ) u n t u k d i g u n a k a n d a l a m p r a k t i k ( A b d o l m o h a m m a d i & U s o f f 2 0 0 1 , 1 3 9 ) .

6 A u d i t S u p p o r t S y ste m a d a l a h a p l i k a s i b e r b a s i s t e k n o l o g i i n f o r m a s i b a g i K A P y a n g d i g u n a k a n u n t u k m e n g e n d a l i k a n ,

m e m f a s i l i t a s i , d a n m e n d u k u n g p e k e r j a a n a u d i t . K A P

m e n g g u n a k a n s i s t e m i n i u n t u k m e n c a p a i ’h ig h q u a lity fin a n c ia l s ta te m e n t a u d it’ ( D o w l i n g 2 0 0 9 ) .

7 P e n e l i t i a n i n i t i d a k m e n g k h u s u s k a n p e n g u j i a n a t a s

p e m a n f a a t a n s a l a h s a t u s i s t e m i n f o r m a s i t e k n o l o g i y a n g

d i g u n a k a n o l e h a u d i t o r ( m i s a l n y a G S S , D S S , A u d i t S u p p o r t S y ste m , a t a u p u n j e n i s so ftw a re t e h n i k a u d i t l a i n n y a ) , m e l a i n k a n p e n g u j i a n n y a l e b i h b e r s i f a t u m u m t e r h a d a p p e m a n f a a t a n

a p l i k a s i y a n g t e r g o l o n g d a l a m s i s t e m i n f o r m a s i t e k n o l o g i

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4 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7, N o . 1 h a ! 1 - 1 7

m e n c o b a u n tu k m e m a h a m i f a k to r- fa k to r

y a n g m e m p e n g a ru h i p e n g g u n a a n te k n o lo g i (P e n n in g to n e t al. 2 0 0 6 ; S c h w a r z & C h in 2 0 0 7 ). M o d e l p e r ta m a m e n g e n a i T A M b e ra s a l d a ri D a v is (1 9 8 9 ) d a n D a v is e t al. (1 9 8 9 ). P e n g e m b a n g a n p e n e litia n y a n g le b ih k a y a d ila k u k a n o le h p a r a p e n e liti

Info rm atio n System

(IS ) (M a th ie s o n 1991 d a n T a y lo r & T o d d

1995 d a la m C o m p e a u e t al. 2 0 0 8 ) y a n g te la h

m e n g g u n a k a n

T heo ry o f P la n n e d B eh a vio u r

(A jz e n 1991 d a la m J a n v rin e t al. 2 0 0 8 ) d e n g a n m e m a s u k k a n p e n g a ru h n o r m a ti f d a n

control

s e b a g a im a n a h a ln y a d e n g a n p e rs e p s i a ta s te k n o lo g i in fo rm a s i. M o o re & B e n h a s a t (1 9 9 1 ) m e n g e m b a n g k a n k a r a k te ris tik te k n o lo g i y a n g

d ia n g g a p s e b a g a i

antecedents

a d o p s i d a ri

te k n o lo g i in fo r m a s i te r s e b u t. B e b e r a p a p e n e liti

la in n y a m e n c o b a u n tu k m e n g e m b a n g k a n

m o d e l d e n g a n m e n g in te g r a s ik a n s e lu r u h e le m e n d a ri b e r b a g a i m o d e l, y a n g d is e b u t

d e n g a n n a m a

U nited Theory o f A c cep ta n ce a n d

Use o f Technology

(U T A U T ) d ik e m b a n g k a n o le h V e n k a te s h e t al. (2 0 0 3 ) 8.

T A M m e r u p a k a n k e p a n ja n g a n d a ri

T heo ry o f R e a so n e d A ctio n

( T R A ) ( A jz e n & F is h b e in 1 9 8 0 d a la m H e r n a n d e z e t al. 2 0 0 8 ) , y a n g m e n je la s k a n p e r ila k u in d iv id u b e r d a s a r k a n k e y a k in a n d a n m a k s u d m e re k a .

T A M m e n g k o n s e n tr a s ik a n a n a lis is d a ri

p e r ila k u in d iv id u d a n m e n c e r m in k a n

p e n e r im a a n te r h a d a p te k n o lo g i y a n g b e rb e d a . T A M m e n g g u n a k a n d u a

co n stru ct

k u n c i, y a itu

p e r c e iv e d usefuln ess

(P U ) d a n

p e r c e iv e d ease

o f use

( P E O U ) (D a v is 1 9 8 9 ). K e d u a fa k to r k u n c i in i m e n e n tu k a n s ik a p p e n g g u n a te rh a d a p in te n s i u n tu k m e n g g u n a k a n d a n p e m a k a ia n a k tu a l d a ri s is te m in fo rm a s i.

P e rc e iv e d usefulness

(P U ) a d a la h u k u r a n u n tu k m e n g u k u r s e b e ra p a b e s a r p e n g g u n a te k n o lo g i in fo rm a s i p o te n s ia l p e r c a y a b a h w a

8 V e n k a t e s h e t a l. ( 2 0 0 3 , 4 2 5 ) m e n e m u k a n b a h w a , m o d e l -

m o d e l d a l a m U T A U T m e n j e l a s k a n s e k i t a r 1 7 -5 3 p e r s e n

v a ria n ce d a l a m u se r in te n tio n u n t u k m e n g g u n a k a n t e k n o l o g i in f o r m a s i . N a m u n m o d e l i n i d i k r i t i k o l e h C o m p e a u e t al.

(2 0 0 8 ) k a r e n a m o d e l t e r s e b u t d i a n g g a p t e r l a l u m u t a h i r , n a m u n

s u l it u n t u k d i t e r a p k a n . I a m e n a m b a h k a n " ...w o r k p u r s u in g richer m o d el, ho w ever, h a s been m o re fo c u s e d o n c o n stru c t richness th a n o n m o d e l rich n ess’Xp. 4 1 0 ).

p e n g g u n a a n p e r a n g k a t k h u s u s te r s e b u t a k a n m e n in g k a tk a n k in e r ja m e r e k a ( D a v is 198 9 ; K lo p p in g & M c K in n e y 2 0 0 4 d a la m H e rn a n d e z e t al. 2 0 0 8 ; S h im & V is w a n a th a n

2 0 0 7 ). S e d a n g k a n

p e r c e iv e d ease o f use

(P E O U ) a d a la h p e r s e p s i b a h w a m e n g g u n a k a n te k n o lo g i k h u s u s te r s e b u t tid a k m e m e r lu k a n ta m b a h a n u s a h a (

e ffo rt

) d a la m p e n g g u n a a n n y a (D a v is 1 9 8 9 , 3 2 0 ; F u lle r e t al. 2 0 0 7 d a la m H e r n a n d e z e t al. 2 0 0 8 ; S h im d a n V is w a n a th a n , 2 0 0 7 ) . D a v is (1 9 8 9 ) m e n u n ju k k a n b a h w a , b a ik P U d a n P E O U m e m ilik i p e n g a r u h la n g s u n g a ta s m a k s u d u n tu k m e n g g u n a k a n d a n

a c tu a l

usage,

s e d a n g k a n P E O U j u g a m e m ilik i

p e n g a r u h tid a k la n g s u n g a ta s in te n s i u n tu k m e n g g u n a k a n d a n

a c tu a l usage

m e la lu i P U . S tu d i in i m e n g g u n a k a n s e b a g ia n k o n s e p m o d e l T A M d a r i D a v is (1 9 8 9 ), d e n g a n a la s a n k a r e n a te la h d ig u n a k a n s e c a r a lu a s d a n m e r u p a k a n s a la h s a tu m o d e l y a n g s u k s e s d ig u n a k a n d a la m p e n e litia n -p e n e litia n p a d a m a s a la m p a u ( H e r n a n d e z e t al. 2 0 0 9 ; S h im & V is w a n a th a n 2 0 0 7 ) .9

H u b u n g a n

p e r c e iv e d

ease

o f use

te r h a d a p

p e r c e iv e d usefu lness

te la h d iu ji p a d a b e rb a g a i s tu d i lite ra tu r T A M ( C o m p e a u e t al. 2 0 0 8 ) . U m u m n y a m e r e k a b e ra rg u m e n b a h w a e fe k tifita s f u n g s i d a ri s u a tu s is te m , y a itu

p erc e iv e usefu lness

te r g a n tu n g p a d a b a g a im a n a p e n g g u n a a n n y a , y a itu

p e r c e iv e d ea se o f use.

D u k u n g a n e m p iris a ta s h u b u n g a n in i a n ta r a la in d ib e r ik a n o le h Ig b a ria e t al. (1 9 9 7 ); V e n k a te s t e t al. (2 0 0 3 ); L e w is e t al. (2 0 0 3 ); s e r ta S h im d a n V is w a n a th a n (2 0 0 7 ). B e r d a s a rk a n a la s a n - a la s a n te r s e b u t d i a ta s , m a k a h ip o te s is y a n g a k a n d iu ji a d a la h :

H j :

Perceived ease o fuse

y a n g d i p e r s e p s i k a n o l e h a u d i t o r b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g g u n a a n s i s t e m i n f o r m a s i t e k n o l o g i e l e k t r o n i k .

H 2:

Perceived usefulness

y a n g d i y a k i n i o l e h a u d i t o r b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g g u n a a n s i s t e m i n f o r m a s i t e k n o l o g i e l e k t r o n i k .

9 S c h w a r z d a n C h i n ( 2 0 0 7 ) m e n g k r i t i k p e n g g u n a a n a s p e k

d a r i ’u sa ge’ y a n g s e m p i t d a r i s e j u m l a h s t u d i t e n t a n g T A M , d a n m e n g u s u l k a n p e n a m b a h a n a s p e k p e r i l a k u d a n u n s u r p s i k o l o g i

(5)

A n t o n i u s H e r u s e ty a , P e n g a r u h S is t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik . 5

H 3:

Perceived ease o f use

b e r p e n g a r u h p o s i t i f t e r h a d a p

perceived usefulness.

W a la u p u n p e n e liti la in n y a ( m is a ln y a , D e L o n e & M c L e a n 1 9 9 2 d a la m G o o d u e d a n T h o m s o n 1 9 9 5 ) m e n e k a n k a n p a d a p e n g g u n a a n s is te m s e b a g a i v a r ia b e l u ta m a d a la m p e n e litia n

s is te m in fo r m a s i, n a m u n

sy ste m

usage

c o n s t r u c t

m a s i h m e m i l i k i d e f i n i s i y a n g b e lu m d ite r im a s e c a r a u m u m , d a n m a s ih m e n g g u n a k a n b e r a g a m u k u r a n y a n g tid a k s is te m a tis ( J o n e s & S tr a u b 2 0 0 6 ). S tru k tu r d a r i

sistem u sage

m e n u r u t J o n e s d a n S tra u b (2 0 0 6 ) te r d ir i d a ri

user, system

d a n

task.

O le h k a r e n a p e n u g a s a n a u d it

(a u d it ta sk)10

b e r s if a t k o m p le k s ( m e m e r lu k a n p e r tim b a n g a n p r o f e s i, m e m b u tu h k a n a n a litis k r itis , in tu is i, d a n s ik a p s k e p ti s m e d a la m m e n g a n tis ip a s i a d a n y a ris ik o k e c u r a n g a n d a la m p e la p o r a n k e u a n g a n ) , m a k a k o m p le k s ita s p e n u g a s a n y a n g d ih a d a p i a u d ito r a k a n b e r p e n g a r u h p a d a p e n d a y a g u n a a n s is te m in fo r m a s i y a n g m e n d u k u n g p e n u g a s a n a u d it. P e n u g a s a n y a n g d ih a d a p i a u d ito r s e la n ju tn y a

a k a n m e n d o r o n g a u d ito r u n tu k s e m a k in

m e m b e r d a y a k a n s e lu r u h p e r a n g k a t s is te m in fo r m a s i te k n o lo g i e le k tr o n ik y a n g te rs e d ia , b a ik d a la m k o m u n ik a s i d a n p e n g a m b ila n k e p u tu s a n a n ta r tim a u d it, m e la k u k a n p r o s e d u r a n a litis , d a n p r o s e d u r a u d it la in n y a y a n g m e m e r lu k a n s o lu s i d e n g a n p e r a n g k a t lu n a k . B e r d a s a r k a n a la s a n y a n g d ik e m u k a k a n m a k a h ip o te s is y a n g a k a n d iu ji s e la n ju tn y a a d a la h :

H 4:

Task complexities

d a r i p e n u g a s a n a u d i t b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g g u n a a n s i s t e m i n f o r m a s i t e k n o l o g i e l e k t r o n i k o l e h a u d i t o r .

S e s u a i d e n g a n T ric e & T r e a c y (1 9 8 8 ) d a la m N o r z a id i e t al. ( 2 0 0 8 ) te r d a p a t h u b u n g a n

a n ta r a te k n o lo g i in fo r m a s i d e n g a n

usage

( p e n g g u n a a n ) s e b a g a i

’b a c k w a rd l i n k a g e

d a n

10 A u d i t o r m e l a k u k a n b e r b a g a i r a g a m p e n u g a s a n (ta sks)

d a l a m a u d i t l a p o r a n k e u a n g a n , k h u s u s n y a m e l i p u t i : (i)

p e n i l a i a n r i s i k o (risk a sse ssm e n t), t e r m a s u k k e p u t u s a n m o d e l r i s i k o a u d i t d a n p e r e n c a a n a a n a u d i t ; ( i i) p r o s e d u r a n a l i t i s

d a n e v a l u a s i b u k t i a u d i t ; (i ii ) k e p u t u s a n a y a t j u r n a l k o r e k s i

a u d i t ; d a n ( i v ) p e r t i m b a n g a n g o in g co n cern k l i e n ( N e l s o n d a n T a n 2 0 0 5 , 4 2 ; l i h a t j u g a B o n n e r & P e n n i n g t o n 1 9 9 1 ; s e r t a

A b d o l m o h a m m a d i 1 9 9 9 d a l a m N e l s o n & T a n 2 0 0 5 u n t u k

t e l a a h a n a l i s i s a u d it ta sk s d a n k o m p o n e n n y a ) .

a n ta r a p e m a n f a a ta n

(usage)

d e n g a n k in e r ja s e b a g a i

fo r w a r d lin ka g e ’.

H a l ini m e n g a n d u n g m a k n a b a h w a p e n g g u n a a n y a n g m e n in g k a t d a ri s is te m in fo rm a s i a k a n m e n in g k a tk a n k in e r ja (N o rz a id i e t al. 2 0 0 8 ). P e n e litia n - p e n e litia n s e h u b u n g a n d e n g a n p e n g a r u h

system u s a g e

11 te r h a d a p k in e r ja te la h b a n y a k d ila k u k a n , n a m u n h a s iln y a m a s ih

m ix e d

( J o n e s & S tra u b 2 0 0 6 ) .

B e b e ra p a p e n e litia n te n ta n g p e n g a r u h

u sage

te r h a d a p k i n e i j a in d iv id u a n ta r a la in m e n e m u k a n h u b u n g a n y a n g k u a t p o s i t i f ( D o ll d a n T o rk z a d e h 1 9 9 8 d a la m J o n e s & S tra u b 2 0 0 6 ), p o s it i f y a n g le m a h ( G o o d h u e d a n T h o m p s o n 1 9 9 5 ; I g b a r ia d a n T a n 1 9 9 7 ), h u b u n g a n tid a k s ig n if ik a n ( L u k a s d a n S p itle r 1 9 9 9 d a la m J o n e s d a n S tr a u b 2 0 0 6 ) a ta u h u b u n g a n n e g a t i f (P e n tla n d 1 9 8 9 ; d a n S z a jn a 19 9 3 d a la m J o n e s & S tr a u b 2 0 0 6 ) . J o n e s d a n S tra u b (2 0 0 6 ) s e n d ir i m e n g h ip o te s is k a n

b a h w a

system u sage

b e r p e n g a ru h p o s i t i f

te r h a d a p k in e r ja , s e r ta m e n e m u k a n b u k ti b a h w a p e n g g u n a a n p ilih a n p e n g u k u r a n

system

u sa g e

y a n g k u r a n g te p a t a k a n m e m b e r ik a n k e s im p u la n y a n g b e r la w a n a n d a la m s tu d i e m p iris . H ip o te s is y a n g a k a n d iu ji d a la m p e n e litia n in i a d a la h :

H s : P e m a n f a a t a n s i s t e m i n f o r m a s i t e k  n o l o g i e l e k t r o n i k o l e h a u d i t o r a k a n m e n i n g k a t k a n k i n e r j a a u d i t o r d a l a m p e n u g a s a n a u d i t .

M E T O D E R I S E T

S a m p e l , I n s t r u m e n P e n e l i t i a n , d a n

T e k n ik P e n g u m p u l a n D a t a

P e n e litia n in i m e n g g u n a k a n d a ta p r im e r d e n g a n m e to d e s u rv e i. K u e s io n e r p e n e litia n

d ib a g ik a n la n g s u n g d i la p a n g a n k e p a d a

11 T e r d a p a t b a n y a k f a k t o r y a n g m e m p e n g a r u h i in fo r m a tio n s y s te m usage, m e l i p u t i m a s a l a h p e n g a l a m a n , u m u r p e n g g u n a , t i n g k a t p e n d i d i k a n p e n g g u n a , k e c e m a s a n , te n u re, d a n d u k u n g a n o r g a n i s a s i ( A l m u t a i r i 2 0 0 7 ) . P e n e l i t i a n i n i m e m b a t a s i

p e m b a h a s a n p e m a n f a a t a n s i s t e m i n f o r m a s i b e r b a s i s t e k n o l o g i

e l e k t r o n i k ( y a n g m e n d u k u n g s i f a t p e n u g a s a n d a r i a u d i t o r )

p a d a m o d e l D a v is ( 1 9 8 9 ) , d a n p e n g g u n a a n v a r i a b e l p e n e l i t i a n

(6)

6 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7, N o . I h a l I - 1 7

re s p o n d e n p ra k tis i a u d ito r d a ri K A P b e s a r B ig 4 p a d a b u lan J u n i d a n J u li 2 0 0 9 . K u e s io n e r p e n e litia n 12 ini m e ru p a k a n p e n g e m b a n g a n d a ri b e rb a g ai in s tr u m e n p e n g u k u r a n y a n g te la h d ig u n a k a n p e n e liti s e b e lu m n y a , d a n te rb u k ti

valid

d a la m p e n g u jia n s e b e lu m n y a (te rla m p ir). P e n g is ia n k u e s io n e r d ila k u k a n s e c a ra lan g su n g o le h re s p o n d e n p a d a p r o g ra m P P A k d i U n iv e r s ita s I n d o n e s ia d a n K A P m a s in g -m a s in g 13, d a n d ia w a s i s e c a r a la n g s u n g p e n g e m b a lia n d a n k e le n g k a p a n p e n g is ia n n y a o le h p e n e liti s e h in g g a d ip e r o le h 115 le m b a r k u e s io n e r. S e b a n y a k 2 k u e s io n e r tid a k d a p a t

d ig u n a k a n o le h k a r e n a tid a k m e m e n u h i

p e rs y a ra ta n , s e h in g g a d ip e ro le h 113 le m b a r k u e s io n e r s e b a g a i s a m p e l a k h ir u n tu k d io la h le b ih la n ju t d a ta n y a .

P r o fil R e s p o n d e n

P a d a T a b e l 1 m e n u n ju k k a n b a h w a

s a m p e l p e n e litia n u m u m n y a d id o m in a s i o le h a u d ito r K A P d a ri P W C ( 5 5 ,8 % ), s e d a n g k a n s is a n y a b e ra s a l d a r i K A P D e lo itte & T o u c h e (2 3 ,0 % ), E Y ( 1 2 ,4 % ), d a n K P M G (8 ,8 % ). S is te m in fo rm a s i te k n o lo g i e le k tr o n ik d a la m p e n e litia n ini le b ih d id o m in a s i o le h a p lik a s i L o tu s N o te s y a n g d ig u n a k a n o le h P W C d a n E Y s e b a g a i s a la h s a tu b e n tu k a p lik a s i G S S a ta u

groupw are

( 6 7 ,3 % ), s e d a n g k a n s is a n y a (3 2 ,7 % ) b e r u p a p e n g g u n a a n j e n i s a p lik a s i y a n g la in , m is a n y a

A u d it C o m m a n d L a n g u a g e

(A C L ).

P e r b a n d in g a n

g e n d e r

m e n u n ju k k a n

k o m p o s is i y a n g s e im b a n g , y a k n i a u d ito r p r ia (5 1 ,3 % ) d a n a u d ito r w a n ita (4 8 ,7 % ). J a b a ta n d a la m tim a u d it d a la m r e s p o n d e n p e n e litia n in i le b ih b a n y a k d id o m in a s i o le h p o s is i

a u d ito r

a ssista nt

d a n

sem i-se n io r

( 7 4 ,3 % ), s e d a n g k a n

s is a n y a m e m ilik i p o s is i

senior, su p erv iso r

d a n

m a n a g er

(2 5 ,7 % ). J e n ja n g p e n d id ik a n

1 2 T e r h a d a p k u e s i o n e r p e n e l i t i a n i n i s u d a h d i l a k u k a np r e - te s t

d e n g a n r e s p o n d e n m a h a s i s w a J u r u s a n A k u n t a n s i U n i v e r s i t a s

P e li ta H a r a p a n ( U P H ) y a n g t e l a h l u l u s m a t a k u l i a h fin a n c ia l a u d it.

P e n g i s i a n k u e s i o n e r p a d a P P A k U I s e b a n y a k 7 8 r e s p o n d e n

( d e n g a n r i n c i a n : 6 3 r e s p o n d e n a u d i t o r P W C , 5 r e s p o n d e n

a u d i t o r D e l o i t t e & T o u c h e , d a n 1 0 r e s p o n d e n a u d i t o r K P M G ) ;

s e d a n g k a n d i K A P D e l o i t t e & T o u c h e s e b a n y a k 2 1 r e s p o n d e n , d a n d i K A P E r n s t & Y o u n g (E Y ) s e b a n y a k 1 6 r e s p o n d e n .

a k h ir a u d ito r h a m p ir s e lu r u h n y a b e r je n ja n g S tr a ta S a tu -S -1 ( 9 8 ,2 % ). U s ia re s p o n d e n le b ih b a n y a k b e r k is a r p a d a u s ia k u r a n g d a ri 2 7 ta h u n (9 1 ,2 % ), p e n g a la m a n r e s p o n d e n s e b a g a i a u d ito r j u g a le b ih b a n y a k b e r k is a r k u ra n g d a ri d u a ta h u n (6 6 ,4 % ), d a n d e n g a n p e n g a la m a n m in im a l s a tu ta h u n s e b e s a r 1 7 ,7 % . P e n g g u n a a n s is te m in fo rm a s i j u g a d ip e n g a r u h i o le h f a k to r f a k to r la in a n ta r a la in , u s ia p e n g g u n a ,

g en d er,

p e n g a la m a n

user,

p e n d id ik a n (A lm u ta iri

2 0 0 7 ). D e n g a n k o m p o s is i r e s p o n d e n y a n g le b ih b e r s if a t h o m o g e n , s e rta p e r b a n d in g a n

g e n d e r

y a n g s e im b a n g , m a k a k e m u n g k in a n m a s a la h u s ia , p e n g a la m a n ,

g ender,

d a n j e n ja n g p e n d id ik a n tid a k a k a n m e n ja d i m a s a la h y a n g m e m p e n g a r u h i v a lid ita s h a s il p e n e litia n in i. U n tu k s e la n ju tn y a m o d e l p e n e litia n d e n g a n

m e n g g u n a k a n

co nfirm atory fa c to r analysis

(C F A ) d a p a t d ilih a t p a d a G a m b a r 1.

V a r ia b e l O p e r a s i o n a l

Variabel Laten dan Variabel Teramati

V a ria b e l l a te n 14 d a la m p e n e litia n in i

m e lip u ti

p e r c e iv e d ea se o f use, p e r c e iv e d

usefulness, ta sk com plexities, system usage,

d a n

a u d it p erfo rm a n ce,

a. Perceived Ease o f Use

B e r d a s a r k a n p e n e l i t i a n t e r d a h u l u ,

p e rc e iv e ea se o f use

b e rh u b u n g a n d e n g a n p e n g g u n a a n s is te m in fo r m a s i d a n

p e r c e iv e d

usefuln ess

( A d a m e t al. 1 9 9 2 ; D a v is e t a l . 1 9 8 9 ; d a n S e g a r s e t al. 1 9 9 3 ). H u b u n g a n la n g s u n g d a n tid a k la n g s u n g

p e rc e iv e ea se o f use

te r h a d a p

p e r ila k u ( y a itu m e la lu i

‘u s a g e ’)

m e la lu i

p e r c e iv e d usefulness

b e r s if a t s ig n ifik a n ( A d a m e t al. 1 9 9 2 ; D a v is e t al. 1 9 8 9 ).

P erc eiv e d ea se

o f use

d a la m

p a th d iagram

d is in g k a t p e r e a s e , d a n d iu k u r d e n g a n m e n g g u n a k a n 6 p e r ta n y a a n ( P E 0 1 - P E 0 6 ) y a n g m e r u p a k a n v a r ia b e l te r a m a ti d e n g a n m o d ifik a s i s e p e rlu n y a a g a r re le v a n d e n g a n tip e re s p o n d e n a u d ito r. V a ria b e l te r a m a ti in i m e n g g u n a k a n 7 s k a la L ik e r t, d a ri

14 V a r i a b e l l a t e n m e r u p a k a n k o n s e p a b s t r a k y a n g h a n y a

d a p a t d i a m a t i s e c a r a t i d a k l a n g s u n g d a n t i d a k s e m p u r n a

m e l a l u i v a r i a b e l t e r a m a t i , s e d a n g k a n v a r i a b e l t e r a m a t i /

t e r u k u r / i n d i k a t o r m e r u p a k a n v a r i a b e l y a n g d a p a t d i u k u r d a n

(7)

A n t o n i u s H e r u s e t y a , P e n g a r u h S i s t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik ..

T a b e l 1

P r o f i l R e s p o n d e n

D e s k r i p s i J u m l a h P e r s e n ta s e K u m u l a t i f

A u d i t o r K a n t o r A k u n t a n P u b l i k

B ig 4 P W C 63 55.8 5 5 .8

D e lo itte 2 6 2 3 .0 7 8 .8

K P M G 10 ' 8.8 87 .6

E Y 14 12.4 100.0

Total 113 100.0

J a b a t a n d a l a m T im A s s ita n t 4 9 4 3 .4 4 3.3

A u d i t _{S em i S e n io r} ₃₅ _{3 1.0} _{7 4 .3}

S e n io r 18 15.9 9 0 .3

S u p e rv is o r 5 4 .4 9 4 .7

M a n a je r 6 5.3 100.0

Total 113 100.0

G e n d e r P ria 58 51.3 51.3

W an ita 55 4 8 .7 100.0

Total 113 100.0

U s ia 2 1 - 2 4 ta h u n 6 9 61.1 61.1

2 5 - 2 7 ta h u n 34 30.1 9 1 .2

2 8 - 3 0 ta h u n 5 4 .4 9 5.6

31 - 4 0 ta h u n 5 4 .4 100.0

Total 113 100.0

J e n j a n g P e n d i d i k a n S - l 111 9 8.2 9 8.2

S -2 2 0 .8 100.0

Total 113 10 0 .0

P e n g a l a m a n d a l a m 1 ta h u n 2 0 17.7 17.7

P e n u g a s a n a u d i t > 1 - 2 th n 55 4 8.7 6 6 .4

> 2 - 4 th n 27 2 3 .9 9 0 .3

> 5 - 7 th n 6 5.3 9 5 .6

> 7 - 1 0 th n 5 4 .4 100

Total 113 1 0 0 .0

S is te m I n f o r m a s i L o tu s N o te s

-T e k n o lo g i E l e k t r o n i k M y C lie n t 7 6 67.3 6 7 .3

(E le ctro n ic In fo rm a tio n

S ystem Tech nolog y - A C L &

E IS T ) L a in n y a 37 3 2 .7 100.0

Total 113 100.0

ePUOl I " 1

"T 1

> f Perceived N T ,. - ■ " ■ ■ ▼ . T

I y I Usefulness ) USE01 USE02 KA01 KA02

/ \ /

► PE01 ^ / p c r c e f v e d \ ________ . f System t f Auditor

PE06

/

\

TC04

G a m b a r 1

(8)

8 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7, N o . 1 h a l 1 - 1 7

s k a la 1 (s an g a t s a n g at tid ak s e tu ju ) h in g g a s k a la 7 (sa n g a t sa n g at s etu ju ). In s tr u m e n y a n g d ig u n a k a n u n tu k m e n g u k u r v a r ia b e l p e r e a s e ini m e n g g u n a k a n p e n e litia n D a v is e t al. (1 9 8 9 ). S em ak in tin g g i s k o r v a ria b e l ini, m e n u n ju k k a n s em a k in tin g g i p e rs e p s i a u d ito r d a la m k e m u d a h a n m e n g g u n a k a n te k n o lo g i s is te m in fo rm a s i e le k tro n ik y a n g d im a k s u d , d a n s e b a lik n y a .

b. Perceived Usefulness

V a ria b e l ini m e n g u k u r s e b e ra p a j a u h p e r s e p s i p e n g g u n a s is te m in fo rm a s i p e r c a y a b a h w a p e n g g u n a a n s is te m te rs e b u t a k a n m e n in g k a tk a n k in e rja m e rek a. A d a m e t al. (1 9 9 2 ) d a n D a v is e t al. (1 9 8 9 ) m e n e m u k a n

b a h w a

p erceived

usefulness

m e r u p a k a n

d e te r m in a n u ta m a d a la m p e rila k u (y a itu

p e n g g u n a a n /s y s fe m

usage).

L ite r a tu r d a la m

s is te m in fo rm a s i m e m b e ri b u k ti a d a n y a

h u b u n g a n p o s itif d e n g a n p e n g g u n a a n s is te m

(system usage

) (D a v is 1989; Ig b a ria 1 9 9 0 d a la m I g b a ria d an T an 1997). V a ria b e l ini d a la m

p a th diagram

d isin g k a t p e r u s e f u l , d a n d iu k u r d e n g a n m e n g g u n a k a n 6 p e rta n y a a n ( P U 0 1 -P U 0 6 ) s e b a g a i v a ria b e l te ra m a ti d e n g a n m o d ifik a s i s e p e r lu n y a a g a r s e s u a i d e n g a n tip e r e s p o n d e n a u d ito r. V a riab el ini m e n g g u n a k a n 7 s k a la L ik e rt, s a m a s e p e rti p e n g u k u r a n

p e r c e iv e d ea se o f use.

c. Task Complexities

V a ria b e l ini m e ru p a k a n v a ria b e l y a n g

m e n g g a m b a r k a n tin g k a t k o m p le k s ita s

p e k e r ja a n a u d ito r. D a la m

p a th

diagra m

d is in g k a t d e n g a n n a m a ta s k c o m p l . V a ria b e l ta s k c o m p l in i d iu k u r d e n g a n m e n g g u n a k a n v a r ia b e l te ra m a ti T C , y a itu te rd iri d a ri T C 0 1 - T C 0 4 . V a ria b e l in i m e n g g u n a k a n in s tru m e n p e n g u k u r a n y a n g d ig u n a k a n o le h G o o d h u e (1 9 9 5 ) y a n g m e n g u k u r tin g k a t k e s u lita n

p e n u g a s a n a ta u

non-routine

task,

d a n

interdependence

d e n g a n m e n g g u n a k a n 7 s k a la L ik e rt.

(L System Usage

S yste m usage

a ta u

inform ation system

use

m e n g u k u r s e b e ra p a b a n y a k p e n g g u n a a n

d a ri s is te m in fo rm a s i y a n g m e n d u k u n g

p e n u g a s a n d a ri s e o ra n g a u d ito r. V a ria b e l la te n in i d is in g k a t u s a g e , d a n m e r u p a k a n

v a r ia b e l k u n c i y a n g m e n g u k u r s e b e ra p a e f e k t i f p e m a n f a a ta n s u m b e r d a y a s is te m in fo rm a s i

d a la m o rg a n is a s i.

S yste m u sage

d a la m

p a th

diagram

d ia m a ti d e n g a n v a r ia b e l te ra m a ti y a n g d is in g k a t U S E ( U S E 0 1 - U S E 0 2 ) . P e n g u k u r a n v a ria b le ini m e n g ik u ti d u a d a ri e m p a t in s tru m e n p e n g u k u r a n y a n g d ig u n a k a n o le h I g b a ria d a n T a n (1 9 9 7 ) d a n m e n g g u n a k a n 7 s k a la L ik e rt

e. Audit Performance

K in e rja a u d it a k a n m e n in g k a t d e n g a n

m e n d a y a g u n a k a n s is te m in fo rm a s i y a n g

m e n u n ja n g p e k e r ja a n s e o r a n g a u d ito r. V a ria b el in i d a la m

p a th dia gram

d is in g k a t a u d p e r f m , s e d a n g k a n v a ria b e l te r a m a ti d iu k u r d e n g a n in d ik a to r K A (K A 0 1 d a n K A 0 2 ). I n s tr u m e n p e n g u k u r a n d a ri k in e r ja in i m e n g g u n a k a n d u a d a ri e m p a t in s tr u m e n p e n g u k u r a n y a n g d ig u n a k a n I g b a ria d a n T a n (1 9 9 7 ) d a n Ig b a ria e t al. (1 9 9 5 ) d e n g a n m e n g g u n a k a n 7 s k a la L ik e rt.

M e to d e A n a l is is D a t a

D a ta k u e s io n e r s e lu r u h n y a d io la h

d e n g a n m e n g g u n a k a n

S tru c tu ra l E q u a tio n

M o d el

( S E M ), y a itu m e n g g u n a k a n

so ftw a re

L in e a r S tru c tu ra l R e la tio n sh ip

( L IS R E L ) v e r .8 .7 2

f u l l version

(2 0 0 5 ). A d a p u n p a d a b a g ia n s e la n ju tn y a a k a n d ila k u k a n p e n g u jia n s e la n ju tn y a , y a n g m e lip u ti p e n g u jia n m o d e l s e c a ra k e s e lu r u h a n , m e n g u ji k e c o c o k a n m o d e l p e n g u k u r a n , d a n m e n g u ji k e c o c o k a n m o d e l s tr u k tu ra l.

H A S I L D A N A N A L I S I S P E N G U J I A N

S t a t i s t i k D e s k r i p t i f

D a r i 113 k u e s io n e r y a n g d ik u m p u lk a n d a n k e m b a li d ila k u k a n p e n g o la h a n d a t a 15. P a d a T a b e l 2 m e n u n ju k k a n s ta tis tik d e s k r i p t i f d a ri m a s in g - m a s in g v a r ia b e l te r a m a ti. H a s il s ta tis tik d e s k r i p t i f m e n g g a m b a r k a n in d ik a to r p e n g u k u r a n d a ri v a r ia b e l la te n , d im a n a

m ean

d a ri s e lu r u h v a ria b e l p e n g u k u r a n m e m ilik i s k o r d i a ta s 5 s k a la L ik e rt. H a l in i m e n u n ju k k a n

15 B e r d a s a r k a n ru le o f th u m b u k u r a n s a m p e l y a n g d i p e r l u k a n u n t u k e s t i m a s i r o b u s t M L a d a l a h 5 r e s p o n d e n u n t u k s e t i a p v a r i a b e l t e r a m a t i d a l a m m o d e l ( W i j a n t o 2 0 0 8 , 4 6 ) , s e h i n g g a

j u m l a h r e s p o n d e n d a l a m p e n e l i t i a n i n i t e l a h m e m e n u h i

(9)

A n t o n i u s H e r u s e t y a, P e n g a r u h S is t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik . 9

T a b e l 2

S ta tis tik D e s k r i p t if V a r ia b e l T e r a m a ti

V a r i a b e l K o n s t r u k / Standard

V a r i a b e l T e r a m a t i Min Max Mean Median Deviation

Perceived usefulness (oeruseful)

P U 0 1 3 .0 0 7 .0 0 5 .6 8 6 .0 0 1 .0 2

P U 0 2 3 .0 0 7 .0 0 5 .5 5 6 .0 0 0 .9 7

P U 0 3 3 .0 0 7 .0 0 5 .4 3 5 .0 0 0 .9 9

P U 0 4 2 .0 0 7 .0 0 5 .6 4 6 .0 0 1 .0 5

P U 0 5 2 .0 0 7 .0 0 5 .6 0 6 .0 0 1 .0 7

P U 0 6 2 .0 0 7 .0 0 5 .7 8 6 .0 0 1 .0 2

Perceived ease o f use (perease)

P E 0 1 3 .0 0 7 .0 0 5 .3 0 5 .0 0 0 .9 7

P E 0 2 2 .0 0 7 .0 0 5 .3 4 5 .0 0 1.03

P E 0 3 1 .0 0 7 .0 0 5 .3 1 5 .0 0 1 .0 8

P E 0 4 2 .0 0 7 .0 0 5 .1 0 5 .0 0 1 .0 7

P E 0 5 3 .0 0 7 .0 0 5 .2 2 5 .0 0 1 .0 3

P E 0 6

Task complexities (taskcompl)

2 .0 0 7 .0 0 5 .2 1 5 .0 0 1 .0 2

T C 0 1 2 .0 0 7 .0 0 5 .1 3 5 .0 0 1 .1 7

T C 0 2 3 .0 0 ? . 0 0 5 .1 7 5 .0 0 1.2 1

T C 0 3 3 .0 0 7 . 0 0 5 .2 7 5 .0 0 1 .0 3

T C 0 4

System utilization (usage)

2 .0 0 7 .0 0 5 .2 7 5 .0 0 1 .0 6

U S E 0 1 3 .0 0 7 .0 0 5 .3 5 5 .0 0 0 . 8 9

U S E 0 2

Audit task performance (audoerfm)

3 .0 0 7 .0 0 5 .1 9 5 .0 0 0 .9 2

K A 0 1 2 .0 0 7 .0 0 5 .4 3 5 .0 0 0 .9 8

K A 0 2 1 .0 0 7 .0 0 5 .5 5 6 .0 0 1 .0 2

n * 1 1 3 .0 0 1 1 3 .0 0 1 1 3 .0 0 1 1 3 .0 0 1 1 3 .0 0

n * = j u m l a h r e s p o n d e n

b a h w a r e s p o n d e n m e m b e r i b o b o t y a n g c u k u p tin g g i u n tu k s e tia p p e r ta n y a a n d a la m k u e s io n e r. H a l in i j u g a te r lih a t d a ri n ila i

m ed ia n

u n tu k s e tia p in d ik a to r y a n g m e m ilik i n ila i 5 d a r i 7 s k a la L ik e rt.

T a h a p a n d a n H a s i l P e n g u j i a n

Uji Kecocokan Model Keseluruhan

A n a lis is m o d e l s tr u k tu ra l d a la m S E M d ia w a li d e n g a n p e n g u jia n k e c o c o k a n m o d e l s e c a ra k e s e lu r u h a n y a n g d a p a t d ilih a t d a r i

in d ik a to r

g o o d -o f- f i t in d ex

( G O F ) d a ri h a s il

o u tp u t L I S R E L .16 H a s il e v a lu a s i, tin g k a t

k e c o c o k a n m o d e l k e s e lu r u h a n d ir a n g k u m d a la m T a b e l 3. H a s il e v a lu a s i p e n d a h u lu a n p a d a T a b e l 3 b e r d a s a r k a n s e lu r u h k r ite r ia y a n g a d a d a p a t d is im p u lk a n m o d e l c u k u p b a ik , d im a n a N F I , N N F I , C F I, IF I d a n R F I > 0 ,9 0 , j u g a n ila i E C F I (4 ,8 4 ) y a n g k e c il m e n d e k a ti

1 6 H a s i l a n a l i s i s k e l u a r a n p r o g r a m S I M P L I S t i d a k

m e n u n j u k k a n a d a n y a o ffe n d in g estim a te s, s e p e r t i n eg a tive e rro r va ria n ce d a n s ta n d a r d iz e d lo a d in g fa c t o r > 1 .0 0 u n t u k s e t i a p v a r i a b e l p e n g u k u r a n , ( W i j a n t o 2 0 0 8 ) s e h i n g g a d a p a t l a n g s u n g

(10)

(11)

A n t o n i u s H e r u s e ty a , P e n g a r u h S is t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik .. 11

C A IC s atu ra te d

j* * * =

1 9393.76

!* * * =

1 9 39 3 .76

N F I N F I > 0 .9 0 0 .9 9 0 .9 9

N N F I N N F I > 0 .9 0 0 .9 9 1.00

C F I C F I > 0 .90 0 .9 9 1.00

IFI IFI > 0 .9 0 0 .9 9 1.00

RF1 R F I > 0 .90 0 .98 0 .9 9

C N C N > 2 0 0 2 3 6 .2 3 57 .6 8

R M R S ta n d a rd iz e d

R M R < 0.05 0 .0 8 8 0 .0 8 3

G F I G F I > 0 .9 0 0 .69 0 .77

A G F I A G F I > 0 .9 0 0 .6 0 0 .67

M * = M o d e l, S * * = S a tu ra te d , 1***= In d e p en d e n c e

Uji Validitas dan Reliabilitas Model Pengukuran

S e te la h u ji m o d e l k e s e lu ru h a n , m a k a

p e n g u jia n b e r ik u tn y a a d a la h u ji m o d e l

p e n g u k u r a n , b a ik d a ri s is i v a lid ita s m a u p u n r e lia b ilita s . P e n g u jia n te r h a d a p v a lid ita s a ta s s e tia p p e r ta n y a a n y a n g m e r u p a k a n in d ik a to r d a ri v a r ia b e l p e n g u k u r a n d itu n ju k k a n d e n g a n b e s a r a n

sta n d a rd ize d lo a d in g fa c to r >

0 ,7 0 , d a n n ila i t- s ta t > 1 ,9 6 p a d a t a r a f n y a ta a = 5

%

(W ija n to 2 0 0 8 ) . S e lu ru h n ila i

sta n d a rd ized

lo a d in g fa c to r

d a n n ila i t d a r i m a s in g - m a s in g in d ik a to r d a p a t d ilih a t p a d a

dia g ra m p a th

d a n h a s il o u tp u t L I S R E L .

U ji r e lia b ilita s m o d e l p e n g u k u r a n

d ila k u k a n d e n g a n m e n g h itu n g n ila i

co n tru ct

relia b ility

(C R ) d a n

va ria n ce ex tra c te d

(V E ) d a r i n ila i- n ila i

sta n d a rd ize d lo a d in g fa c to r s

d a n

erro r va ria n ces

d e n g a n r u m u s s e b a g a i b e r ik u t ( W ija n to 2 0 0 8 , 1 7 5 ) :

VarianceEx tr a d e d = J . h a d ing 'Z s td lo a din g + Z e ,

C o n stru d Reliab ility = ( L std .loading) —

( Z s t d lo a d in g )2 + Z e j

c D im a n a : s td . lo a d in g :

sta n d a rd ized lo a d in g

ej

: m ea su rem en t erro r

R e lia b ilita s y a n g b a ik d a ri m o d e l p e n g u k u r a n j i k a n ila i C R > 0 ,7 0 d a n V E > 0 ,5 0 . I k h tis a r d a ri s e lu r u h u ji v a li d ita s d a n r e lia b ilita s m o d e l p e n g u k u r a n d is a jik a n p a d a T a b e l 5. B e r d a s a r k a n T a b e l 5 d a p a t d is im p u lk a n b a h w a b a ik v a lid ita s m a u p u n re lia b il ita s s e m u a v a r ia b e l p e n g u k u r a n a d a la h b a ik .

A n a lisis M o d e l S tr u k tu r a l

A n a lis is m o d e l s tr u k tu ra l b e r h u b u n g a n d e n g a n e v a lu a s i te r h a d a p k o e fis ie n -k o e fis ie n a ta u p a r a m e te r y a n g m e n u n ju k k a n h u b u n g a n k a u s a l a ta u p e n g a r u h s a tu v a r ia b e l la te n

d e n g a n v a ria b e l la te n la in n y a . D e n g a n

p e r k a ta a n la in p e n g u jia n m o d e l s tr u k tu ra l m e r u p a k a n p e n g u jia n d a ri h ip o te s is p e n e litia n y a n g d ia ju k a n ( W ija n to 2 0 0 8 ) . G a m b a r

p a th

diagram

d a ri m o d e l y a n g s u d a h d im o d ifik a s i d a p a t d ilih a t p a d a G a m b a r 2.

Model Persamaan Struktural (1): Pengujian

Hipotesis H H# dan H4

D a r i g a m b a r

p a th diagram

( G a m b a r

2 ), m a k a d ip e r o le h p e r s a m a a n s tr u k tu r a l (1 ) s e b a g a i h a s il p e n g u jia n h ip o te s is H ,, H 2, d a n H 4 ( d e n g a n n ila i

sta n d a rd error

y a n g b e r ta n d a k u ru n g , d a n n ila i t-s ta t u n tu k m a s in g - m a s in g k o e fis ie n p e r s a m a a n ) s e b a g a i b e r ik u t:

u s a g e = 0 . 2 9 p e r u s e f u l + 0 . 3 5 p e r e a s e + 0 . 3 8

t a s k c o m p , E r r o r v a r . = 0 . 0 1 2 ,

R 2 = 0 . 8 4 17 . . . ( 1 )

( 0 .1 7 ) ( 0 .1 9 ) ( 0 .0 8 7 ) ( 0 .0 0 8 8 ) 1.67* 1.81* 4 .4 1 “ 1 .3 2 " , ’ m en u n ju k k a n t-s ta tis tik s ig n ifik an p a d a tin g k a t

a

= 5% ; d a n 10% .

B e r d a s a r k a n p e r s a m a a n m o d e l s tr u k tu ra l p e r ta m a in i d a p a t d ilih a t tin g k a t s ig n if ik a n

h u b u n g a n d a r i m a s in g - m a s in g v a r ia b e l

(

p ere a se, p eru sefu l, dan taskcom pl)

te r h a d a p v a r ia b e l

usage.

K o n s is te n d e n g a n p e n e litia n s e b e lu m n y a (A d a m e t al. 1 9 9 2 ; D a v is e t a l. 1 9 8 9 ; d a n S e g a r s e t al. 1 9 9 3 ), k o e fis ie n

p e r c e iv e d ea se o f use (perease)

b e r p e n g a ru h

s ig n ifik a n te r h a d a p v a r ia b e l

system usage

(usage)

s e c a ra m a r g in a l p a d a tin g k a t a = 1 0 %

(t-test= \,% \).

H a l in i b e ra rti b a h w a a u d ito r B ig 4 s e c a ra r e l a t i f m e m ilik i p e r s e p s i te r h a d a p

M e n u r u t J o r e s k o g ( 1 9 9 9 ) d a l a m W i j a n t o (2 0 0 8 , 2 0 7 ) ” R 2

p a d a p e r s a m a a n s t r u k t u r a l t i d a k m e m p u n y a i i n t e r p r e t a s i y a n g

j e l a s d a n u n t u k m e n g i n t e r p r e t a s i k a n R 2 s e p e r t i p a d a p e r s a m a a n

r e g r e s i k i t a h a r u s m e n g a m b i l n y a d a r i red u ced f o r m eq u a tio n".

D e n g a n d e m i k i a n k o e f i s i e n m o d e l d e t e r m i n a s i ( R 2) d a r i m o d e l

(12)

J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7, N o . 1 h a l 1

-C b i ' 9 « M r « » 9 O 4 . 0 4 < 4 1 * 1 4 6 , P - v * W « » 0 .0 0 0 0 0, M O E A - O . O l l

G a m b a r 2

Path Diagram

S e t e l a h M o d i f i k a s i A k h i r

T a b e l 5

A n a l i s i s V a l i d i t a s d a n R e l i a b i l i t a s M o d e l s e t e l a h M o d i f i k a s i

V a r i a b e l

S ta n d a r d ize d L o a d in g F a cto rs

( S L F ) > 0 .7 0

E rro r s R e l i a b i l i t a s K e s i m p u l a n

C R ‘ > V E 2 >

0 .7 0 0 .5 0

p e r e a s e 0 .9 6 0 .8 0 R e li a b il ita s b a ik

P E 01 0 .7 7 0.41 V a lid ita s b a ik

P E 0 2 0 .9 5 0 .1 0 V a lid ita s b a ik

P E 0 5 0 .8 9 0.21 V a lid ita s b a ik

p e r u s e f u l 0 .9 4 0 .7 3 R e lia b il ita s b a ik

P U 0 1 0 .7 2 0 .4 8 V a lid ita s b a ik

t a s k c o m p l 0 .8 4 0 .5 7 R e li a b il ita s b a ik

T C 0 1 0 .7 5 0 .4 4 V a lid ita s b a ik

T C 0 3 0.81 0 .3 5 V a lid ita s b a ik

u s a g e 0 .81 0 .6 8 R e li a b il ita s b a ik

U S E 0 1 0 .8 5 0 .2 7 V a lid ita s b a ik

U S E 0 2 0 .7 9 0 .3 7 V a lid ita s b a ik

a u d i t p e r f m 0 .9 4 0 .9 0 R e lia b il ita s b a ik

K A 0 1 1.00 0 .0 0 V a lid ita s b a ik

K A 0 2 0 .8 9 0.21 V a lid ita s b a ik

„ „ . . . . ( Z s t d J o a d i n g) 1

C onstruct R e lia bility - ---( £ s t d . loading) 2 + £ e }

(13)

A n t o n i u s H e r u s e ty a , P e n g a r u h S is t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik . 13

k e m u d a h a n p e n g g u n a a n p e r a n g k a t s is te m

in fo rm a s i te k n o lo g i e le k tr o n ik s e h in g g a

m e n d o r o n g p e m a n f a a ta n s is te m te r s e b u t.

V a ria b e l

p e r c e iv e d usefu ln ess {p erusefu l

)

j u g a b e r p e n g a r u h s ig n if ik a n m a r g in a l te rh a d a p

p e m a n f a a ta n s is te m in fo r m a s i

(usage)

(t-test=

1 ,6 7 ) p a d a tin g k a t a = 1 0 % . W a la u p u n te m u a n b u k ti p e n e litia n in i k u r a n g k u a t, n a m u n h a s il p e n e litia n in i k o n s is te n d e n g a n

p e n e litia n s e b e lu m n y a y a n g m e n y a ta k a n

te r d a p a t h u b u n g a n p o s i t i f s ig n if ik a n a n ta r a p e r s e p s i p e n g g u n a s is te m in f o r m a s i b a h w a p e n g g u n a a n s is te m in fo r m a s i te r s e b u t a k a n m e n in g k a tk a n k i n e i j a m e r e k a ( m is a ln y a , D a v is 1 9 8 9 ; I g b a r ia 1 9 9 0 d a la m Ig b a r ia d a n T a n 1 9 9 7 ). S e d a n g k a n v a r ia b e l

ta sk com p lexities

(ta skco m p l)

b e r p e n g a r u h p o s i t i f s ig n if ik a n

te r h a d a p v a r ia b e l

system u sage (usage)

d e n g a n

n ila i

t-te st

4 ,4 1 . D a r i h a s il p e n g u jia n d i a ta s d a p a t d is im p u lk a n b a h w a h ip o te s is H p H 2, H 4 s e c a ra u m u m s e lu r u h n y a te rb u k ti.

B e b e r a p a a lte r n a t if in te rp r e ta s i y a n g m u n g k in d a p a t m e n je la s k a n h a s il p e n g u jia n h ip o te s is H j d a n H 2 a d a la h s e b a g a i b e rik u t.

P e r ta m a , p e n g g u n a a n s is te m in fo r m a s i

te k n o lo g i e le k tr o n ik y a n g d ia d o p s i o le h K A P B ig 4 n a m p a k n y a b u k a n la g i m e r u p a k a n p ilih a n k e s u k s e s a n b a g i p e n g g u n a s is te m in fo rm a s i,

m e la in k a n m e r u p a k a n s u a tu

c o m p u lso ry

( k e h a ru s a n ) b a g i a u d ito r u n t u k m e m b e r d a y a k a n d a n m e m p e r le n g k a p i p e n u g a s a n a u d it y a n g

s e m a k in k o m p le k s .

P e rc e iv e d ea se o f use

d a n

p e r c e iv e d u sefu ln ess

k e m u n g k in a n b u k a n m e r u p a k a n v a r ia b e l d o m in a n k e s u k s e s a n p e n e r im a a n s is te m in fo r m a s i b e r b a s is te k n o lo g i e le k tr o n ik b a g i r e s p o n d e n a u d ito r B ig 4 y a n g t e la h b e r p e n g a la m a n m in im a l 1 ( s a tu ) ta h u n . H a s il p e n e litia n E a r le y ( 2 0 0 2 ) m e n e m u k a n b u k ti a d a n y a p e r b e d a a n d a la m p e n g g u n a a n in f o r m a s i o le h a u d ito r y a n g b e r p e n g a la m a n d a n tid a k b e r p e n g a la m a n . D e n g a n p e n g a la m a n r e s p o n d e n a u d ito r m in im a l s e la m a s a tu ta h u n ,

m a k a n a m p a k n y a m e r e k a te la h b e r h a s il

m e n g e m b a n g k a n p e n g g u n a a n s is te m in fo rm a s i b e r b a s is te k n o lo g i e le k tr o n ik ( m is a ln y a , G S S a ta u A C L ) , s e r ta m e m ilik i p e r s e p s i a ta s m a n f a a tn y a d a la m m e n u n ja n g p e n u g a s a n a u d it. K e d u a , b a h w a s a m p e l r e s p o n d e n b e r a s a l

d a ri K A P B ig 4 ( b u k a n d a ri K A P n o n - B ig 4 ) m e r u p a k a n r e s p o n d e n y a n g te la h te rs e le k s i d e n g a n b a ik d a ri s is i k e m a m p u a n

c o g n itif

s e h in g g a m a s a la h

system u sage

d a r i s is te m

in fo rm a s i b e rb a s is te k n o lo g i e le k tr o n ik

k e m u n g k in a n b u k a n m e r u p a k a n f a k to r y a n g d o m in a n .

Model Persamaan Struktural (2): Pengujian

Hipotesis H3

H a s il p e n g u jia n h ip o te s is H 3 d a p a t d ilih a t p a d a m o d e l p e r s a m a a n s tr u k tu r a l (2 ) ( d e n g a n n ila i

s ta n d a rd error

y a n g b e r ta n d a k u ru n g , d a n n ila i t- s ta t u n tu k m a s in g - m a s in g k o e fis ie n p e r s a m a a n ) s e b a g a i b e r ik u t:

p e r u s e f u l =

0 .8 5 p e r e a s e , E r r o r v a r .= 0 .0 1 9 , R 2 = 0 .7 4 ...( 2 )

( 0 .0 7 4 ) ( 0 .0 0 3 1 ) 11.48*** 6 .1 4

m e n u n ju k k a n t-s ta tis tik s ig n ifik an p a d a tin g k a t

a =

1 %

D a r i p e r s a m a a n s tr u k tu r a l (2 ) d ip e r o le h b u k ti y a n g k u a t b a h w a v a r ia b e l

p e rc e iv e

ease o f use (p erea se)

b e r p e n g a r u h p o s i t i f s a n g a t s ig n if ik a n te r h a d a p v a r ia b e l

p e r c e iv e d

usefu ln ess (p eru seful)

d e n g a n n ila i

t-te s t^

1 1 ,48 . H ip o te s is H 3 te r b u k ti, y a itu

p e r c e iv e d ea se

o f u se

y a n g d ip e r s e p s ik a n o le h a u d ito r B ig 4 m e m p e n g a r u h i

p e rc e iv e usefu ln ess

d a r i s is te m in fo r m a s i te k n o lo g i e le k tr o n ik y a n g d ia d o p s i

o le h K A P g u n a m e n d u k u n g p e n u g a s a n

a u d ito r. H a s il in i k o n s is te n d e n g a n p e n e litia n s e b e lu m n y a (m is a ln y a , D a v is 1 9 8 9 ; I g b a r ia e t al. 1 9 9 7 ; V e n k a te s t e t a l. 2 0 0 3 ; C o m p e a u 2 0 0 8 ) . D a n p e r s a m a a n s tr u k tu ra l (2 ) in i m e m ilik i k o e f is ie n R 2 = 0 ,7 4 y a n g m e n y a ta k a n v a r ia s i d a r i v a r ia b e l