Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor

  • Dian Puji Puspita Sari Universitas Muhammadiyah Riau
  • Arief Rahman Universitas Muhammadiyah Riau

Abstract

The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta.

Keywords: Interest, Information Technology, Auditor

References

Amalia, Soraya. (2010). Persepsi Pegawai Pajak terhadap Pemanfaatan Teknologi Informasi pada Kinerja Individual.Semarang. Skripsi Universitas Diponegoro.

Ghozali, Imam. (2008). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Jatmiko, Nugroho. (2012). Analisis faktor-faktor yang mempengaruhi minat pemanfaatan dan penggunaan system E-ticket (Studi Empiris pada Biro Perjalanan di Kota Semarang). Universitas Dipenogoro.

Jumaili, Salman. (2005). “Kepercayaan Terhadap Teknologi Sistem Informasi Baru dalam Evaluasi Kinerja Individual”. Simposium Nasional Akuntansi VIII. Solo, 15-16 September 2005.

Rahmawati, Diana. (2008). Analisis Faktor-Faktor yang Berpengaruh Terhadap Pemanfaatan Teknologi Informasi Jurnal Ekonomi dan Pendidikan. 5(1): 107-118.

Siregar, Astuti Handaryani & I Ketut Suryanawa. (2009). Pemanfaatan Teknologi Informasi dan Pengaruhnya terhadap Kinerja Individual pada Kantor Pelayanan Pajak Pratama Denpasar Barat. Jurnal Akuntansi dan Bisnis. 4(2): 139-151.

Venkatesh, Davis, Morris. (2003). User Acceptance of Information Technology : Toward a Unified View,” MIS Quarterl
Published
2019-04-03
Abstract viewed = 497 times
PDF downloaded = 569 times