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ABSTRACT
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; perceived ease of use of e-Audit have positive on attitude towards behavior of e-Audit; perceived usefulness of e-Audit have positive on attitude towards behavior of e-Audit; and attitude towards behavior of Audit have positive on behavioral intention of e-Audit. On the other hand, only perceived ease of use of e-Audit have positive effect on perceived usefulness of e-Audit; and perceived usefulness of e-Audit have positive on attitude towards behavior of e-Audit.
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DAFTAR ISI
HALAMAN JUDUL ... i
HALAMAN PENGESAHAN ... ii
HALAMAN PERNYATAAN ... iii
KATA PENGANTAR ... iv
INTISARI ... vii
ABSTRACT ... viii
DAFTAR ISI ... ix
DAFTAR TABEL ... xi
DAFTAR GAMBAR ... xii
DAFTAR LAMPIRAN ... xiii
BAB I PENDAHULUAN ... 1
1.1 Latar Belakang Masalah ... 1
1.2 Rumusan Masalah ... 4
1.3 Pertanyaan Penelitian ... 5
1.4 Tujuan Penelitian ... 6
1.5 Batasan Penelitian ... 7
1.6 Kontribusi Penelitian ... 7
1.7 Sistematika Penulisan ... 7
BAB II TINJAUAN PUSTAKA ... 9
2.1 Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) ... 9
2.2 Jenis Pemeriksaan BPK ... 10
2.3 Proses Pemeriksaan yang Dilaksanakan oleh BPK ... 11
2.4 e-Audit ... 13
2.4.1 Tahap Penerapan e-Audit ... 13
2.4.2 Karakteristik e-Audit ... 16
2.4.3 Tujuan dan Sasaran Penerapan e-Audit ... 17
2.4.4 Prinsip-Prinsip Pembangunan e-Audit ... 19
2.5 Model Penerimaan Teknologi (Technology Acceptance Model/TAM) . 20 2.5.1 Kegunaan Persepsian ... 21
2.5.2 Kemudahan Penggunaan Persepsian ... 22
2.5.3 Sikap Terhadap Perilaku ... 23
