Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik
Abstract
This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors.
Keywords: Blockchain; Enabler; Inhibitor; Auditor.
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References
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Ariyanto, D., Sari, M. M. R., & Ratnadi, N. M. D. (2017). Budaya Tri Hita Karana dalam Model UTAUT. Jurnal Akuntansi Multiparadigma, 8(2), 399–415. https://doi.org/10.18202/jamal.2017.08.7062
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Hsieh, P.-J., & Lin, W.-S. (2018). Explaining resistance to system usage in the PharmaCloud: A view of the dual-factor model. Information & Management, 55(1), 51–63. https://doi.org/10.1016/J.IM.2017.03.008
Jayanti, P. E., & Ariyanto, D. (2018). Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar. E-Jurnal Akuntansi, 27(1), 534–567. https://doi.org/10.24843/EJA.2019.v27.i01.p20
Kim, H.-W. (2011). The Effects of Switching Costs on User Resistance to Enterprise Systems Implementation. IEEE Transactions on Engineering Management, 58(3), 471–482. https://doi.org/10.1109/TEM.2010.2089630
Komala Dewi, N. K. L. R., & Yadnyana, I. K. (2017). Faktor-Faktor Yang Mempengaruhi Minat dan Perilaku Penggunaan Sistem E-Filing Di Kota Denpasar dengan Model UTAUT. E-Jurnal Akuntansi, 21(3), 2338–2366. https://doi.org/10.24843/eja.2017.v21.i03.p23
Koens, T., & Poll, E. (2019). The Drivers Behind Blockchain Adoption: The Rationality of Irrational Choices. In Euro-Par 2018: Parallel Processing Workshops (pp. 535–546). Italy: Springer https://doi.org/10.1007/978-3-030-10549-5_42
Lafraxo, Y., Hadri, F., Amhal, H., & Rossafi, A. (2018). The Effect of Trust, Perceived Risk and Security on the Adoption of Mobile Banking in Morocco. In S. Hammoudi, M. Smialek, O. Camp, & J. Filipe (Eds.), Proceedings of the 20th International Conference on Enterprise Information Systems (pp. 497–502). Madeira, Portugal: SCITEPRESS - Science and Technology Publications. https://doi.org/10.5220/0006675604970502
Lee, K., & Joshi, K. (2016). Examining the use of status quo bias perspective in IS research: need for re-conceptualizing and incorporating biases. Information Systems Journal, 27(6), 733–752. https://doi.org/10.1111/isj.12118
Li, J., Liu, M., & Liu, X. (2016). Why do employees resist knowledge management systems? An empirical study from the status quo bias and inertia perspectives. Computers in Human Behavior, 65, 189–200. https://doi.org/10.1016/J.CHB.2016.08.028
Mardiana, S., Tjakraatmadja, J. H., & Aprianingsih, A. (2018). How Organizational Culture Affects Information System Success: The Case of an Indonesia IT-Based Company. Journal of Information Systems Engineering and Business Intelligence, 4(2), 84–95. https://doi.org/10.20473/jisebi.4.2.84-95
Mosunmola, A., Mayowa, A., Okuboyejo, S., & Adeniji, C. (2018). Adoption and use of mobile learning in higher education : the UTAUT model. In Proceedings of the 9th International Conference on E-Education, E-Business, E-Management and E-Learning - IC4E ’18 (pp. 20–25). San Diego, CA, USA: ACM Press. https://doi.org/10.1145/3183586.3183595
Ngafifi, M. (2014). Kemajuan Teknologi dan Pola Hidup Manusia dalam Perspektif Sosial Budaya. Jurnal Pembangunan Pendidikan: Fondasi Dan Aplikasi, 2(1), 33–47. https://doi.org/10.21831/JPPFA.V2I1.2616
Psaila, S. (2017). Blockchain: A game changer for audit processes? Retrieved January 11, 2019, from https://www2.deloitte.com/mt/en/pages/ audit/articles/mt-blockchain-a-game-changer-for-audit.html
Rey-Moreno, M., & Medina-Molina, C. (2017). Inhibitors of e-Government adoption: Determinants of habit and adoption intentions. Journal of Innovation & Knowledge, 2(3), 172–180. https://doi.org/10.1016/ J.JIK.2017.01.001
Risma Dwinda Putri, N. K., & Suardikha, I. M. S. (2020). Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar. E-Jurnal Akuntansi, 30(2), 540. https://doi.org/10.24843/ EJA.2020.v30.i02.p20
Samuelson, W., & Zeckhauser, R. (1988). Status quo bias in decision making. Journal of Risk and Uncertainty, 1(1), 7–59. https://doi.org/10.1007/ BF00055564
Schwab, K. (2016). The Fourth Industrial Revolution: what it means and how to respond. Retrieved January 7, 2019, from https://www.weforum.org/ agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond
Sedana, I. G. N., & Wijaya, S. W. (2012). Penerapan Model UTAUT Untuk Memahami Penerimaan dan Penggunaan Learning Management System Studi Kasus: Experential E-Learning of Sanata Dharma University. Jurnal Sistem Informasi, 5(2), 114–120. https://doi.org/10.21609/jsi.v5i2.271
Suhendro, S., Siregar, S. V. N. P., & Nauli, P. (2015). Resistensi Pengguna Terhadap Implementasi Sistem Informasi Akuntansi Berbasis Akrual pada Pemerintah Daerah. In Simposium Nasional Akuntansi 18. Medan: Universitas Sumatera Utara (USU).
Veerankutty, F., Ramayah, T., & Ali, N. A. (2018). Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors. Social Sciences, 7(8), 124. https://doi.org/10.3390/ socsci7080124
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Yoo, S. J., Han, S., & Huang, W. (2012). The Roles of Intrinsic Motivators and Extrinsic Motivators in Promoting e-Learning in the Workplace: A Case from South Korea. Computers in Human Behavior, 28(3), 942–950. https://doi.org/10.1016/j.chb.2011.12.015
Zhang, X., Guo, X., Wu, Y., Lai, K., & Vogel, D. (2017). Exploring the inhibitors of online health service use intention: A status quo bias perspective. Information & Management, 54(8), 987–997. https://doi.org/10.1016/J.IM.2017.02.001
Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies: Drawing upon the unified theory of acceptance and use of technology. Government Information Quarterly, 32(4), 429–440. https://doi.org/10.1016/J.GIQ.2015.09.005
Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession. Accounting Horizons, 29(2), 439–449. https://doi.org/10.2308/acch-51067
Appelbaum, D., & Nehmer, R. A. (2017). Designing and Auditing Accounting Systems Based on Blockchain and Distributed Ledger Principles. In 40th World Continuous Auditing and Reporting Symposium (pp. 1–19). Newark, NJ, USA: Rutgers University.
Ariyanto, D., Sari, M. M. R., & Ratnadi, N. M. D. (2017). Budaya Tri Hita Karana dalam Model UTAUT. Jurnal Akuntansi Multiparadigma, 8(2), 399–415. https://doi.org/10.18202/jamal.2017.08.7062
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What Factors Influence Auditors’ Use of Computer-Assisted Audit Techniques? Advances in Accounting, 30(1), 67–74. https://doi.org/10.1016/j.adiac.2013.12.005
Chedrawi, C., & Howayeck, P. (2018). Audit in the Blockchain era within a principal-agent approach. In Information and Communication Technologies in Organizations and Society. Paris, France: University Paris Nanterre - Pole Léonard de Vinci.
Chung, M., & Kim, J. (2016). The Internet Information and Technology Research Directions based on the Fourth Industrial Revolution. KSII Transactions on Internet and Information Systems, 10(3), 1311–1320. https://doi.org/10.3837/ tiis.2016.03.020
Dian Saputra, I. W., & Dwirandra, A. A. N. B. (2015). Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknik Audit Sekitar Komputer. E-Jurnal Akuntansi, 12(2), 395–409.
Direktori Kantor Akuntan Publik dan Akuntan Publik 2019. (2019). Retrieved January 31, 2019, from http://iapi-lib.com/directory-2019/
Gong, X., Zhang, K. Z. K., Chen, C., Cheung, C. M. K., & Lee, M. K. O. (2020). Transition from web to mobile payment services: The triple effects of status quo inertia. International Journal of Information Management, 50, 310–324. https://doi.org/10.1016/J.IJINFOMGT.2019.08.006
Heryangi, H., & Ariyanto, D. (2018). Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan dan Penggunaan Sistem Online Travel Agent di Industri Perhotelan. E-Jurnal Akuntansi, 23(1), 626–650. https://doi.org/10.24843/EJA.2018.v23.i01.p24
Hsieh, P.-J. (2016). An empirical investigation of patients’ acceptance and resistance toward the health cloud: The dual factor perspective. Computers in Human Behavior, 63, 959–969. https://doi.org/10.1016/J.CHB.2016.06.029
Hsieh, P.-J., Lai, H.-M., & Hong, Y.-L. (2015). Explaining Physicians’ Acceptance and Resistance to the NHI Pharmacloud: A Theoretical Model and Empirical Test. In A. Kankanhalli, A. Burton-Jones, & T. S. H. Teo (Eds.), Proceedings of the 19th Pacific Asia Conference on Information Systems (PACIS) (pp. 247–261). Singapore: Association for Information Systems.
Hsieh, P.-J., & Lin, W.-S. (2018). Explaining resistance to system usage in the PharmaCloud: A view of the dual-factor model. Information & Management, 55(1), 51–63. https://doi.org/10.1016/J.IM.2017.03.008
Jayanti, P. E., & Ariyanto, D. (2018). Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar. E-Jurnal Akuntansi, 27(1), 534–567. https://doi.org/10.24843/EJA.2019.v27.i01.p20
Kim, H.-W. (2011). The Effects of Switching Costs on User Resistance to Enterprise Systems Implementation. IEEE Transactions on Engineering Management, 58(3), 471–482. https://doi.org/10.1109/TEM.2010.2089630
Komala Dewi, N. K. L. R., & Yadnyana, I. K. (2017). Faktor-Faktor Yang Mempengaruhi Minat dan Perilaku Penggunaan Sistem E-Filing Di Kota Denpasar dengan Model UTAUT. E-Jurnal Akuntansi, 21(3), 2338–2366. https://doi.org/10.24843/eja.2017.v21.i03.p23
Koens, T., & Poll, E. (2019). The Drivers Behind Blockchain Adoption: The Rationality of Irrational Choices. In Euro-Par 2018: Parallel Processing Workshops (pp. 535–546). Italy: Springer https://doi.org/10.1007/978-3-030-10549-5_42
Lafraxo, Y., Hadri, F., Amhal, H., & Rossafi, A. (2018). The Effect of Trust, Perceived Risk and Security on the Adoption of Mobile Banking in Morocco. In S. Hammoudi, M. Smialek, O. Camp, & J. Filipe (Eds.), Proceedings of the 20th International Conference on Enterprise Information Systems (pp. 497–502). Madeira, Portugal: SCITEPRESS - Science and Technology Publications. https://doi.org/10.5220/0006675604970502
Lee, K., & Joshi, K. (2016). Examining the use of status quo bias perspective in IS research: need for re-conceptualizing and incorporating biases. Information Systems Journal, 27(6), 733–752. https://doi.org/10.1111/isj.12118
Li, J., Liu, M., & Liu, X. (2016). Why do employees resist knowledge management systems? An empirical study from the status quo bias and inertia perspectives. Computers in Human Behavior, 65, 189–200. https://doi.org/10.1016/J.CHB.2016.08.028
Mardiana, S., Tjakraatmadja, J. H., & Aprianingsih, A. (2018). How Organizational Culture Affects Information System Success: The Case of an Indonesia IT-Based Company. Journal of Information Systems Engineering and Business Intelligence, 4(2), 84–95. https://doi.org/10.20473/jisebi.4.2.84-95
Mosunmola, A., Mayowa, A., Okuboyejo, S., & Adeniji, C. (2018). Adoption and use of mobile learning in higher education : the UTAUT model. In Proceedings of the 9th International Conference on E-Education, E-Business, E-Management and E-Learning - IC4E ’18 (pp. 20–25). San Diego, CA, USA: ACM Press. https://doi.org/10.1145/3183586.3183595
Ngafifi, M. (2014). Kemajuan Teknologi dan Pola Hidup Manusia dalam Perspektif Sosial Budaya. Jurnal Pembangunan Pendidikan: Fondasi Dan Aplikasi, 2(1), 33–47. https://doi.org/10.21831/JPPFA.V2I1.2616
Psaila, S. (2017). Blockchain: A game changer for audit processes? Retrieved January 11, 2019, from https://www2.deloitte.com/mt/en/pages/ audit/articles/mt-blockchain-a-game-changer-for-audit.html
Rey-Moreno, M., & Medina-Molina, C. (2017). Inhibitors of e-Government adoption: Determinants of habit and adoption intentions. Journal of Innovation & Knowledge, 2(3), 172–180. https://doi.org/10.1016/ J.JIK.2017.01.001
Risma Dwinda Putri, N. K., & Suardikha, I. M. S. (2020). Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar. E-Jurnal Akuntansi, 30(2), 540. https://doi.org/10.24843/ EJA.2020.v30.i02.p20
Samuelson, W., & Zeckhauser, R. (1988). Status quo bias in decision making. Journal of Risk and Uncertainty, 1(1), 7–59. https://doi.org/10.1007/ BF00055564
Schwab, K. (2016). The Fourth Industrial Revolution: what it means and how to respond. Retrieved January 7, 2019, from https://www.weforum.org/ agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond
Sedana, I. G. N., & Wijaya, S. W. (2012). Penerapan Model UTAUT Untuk Memahami Penerimaan dan Penggunaan Learning Management System Studi Kasus: Experential E-Learning of Sanata Dharma University. Jurnal Sistem Informasi, 5(2), 114–120. https://doi.org/10.21609/jsi.v5i2.271
Suhendro, S., Siregar, S. V. N. P., & Nauli, P. (2015). Resistensi Pengguna Terhadap Implementasi Sistem Informasi Akuntansi Berbasis Akrual pada Pemerintah Daerah. In Simposium Nasional Akuntansi 18. Medan: Universitas Sumatera Utara (USU).
Veerankutty, F., Ramayah, T., & Ali, N. A. (2018). Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors. Social Sciences, 7(8), 124. https://doi.org/10.3390/ socsci7080124
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Yoo, S. J., Han, S., & Huang, W. (2012). The Roles of Intrinsic Motivators and Extrinsic Motivators in Promoting e-Learning in the Workplace: A Case from South Korea. Computers in Human Behavior, 28(3), 942–950. https://doi.org/10.1016/j.chb.2011.12.015
Zhang, X., Guo, X., Wu, Y., Lai, K., & Vogel, D. (2017). Exploring the inhibitors of online health service use intention: A status quo bias perspective. Information & Management, 54(8), 987–997. https://doi.org/10.1016/J.IM.2017.02.001
Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies: Drawing upon the unified theory of acceptance and use of technology. Government Information Quarterly, 32(4), 429–440. https://doi.org/10.1016/J.GIQ.2015.09.005
Published
2020-10-27
How to Cite
GERO, Vinsensa M. S.; SADHA SUARDIKHA, I Made.
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2604 - 2618, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60419>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p13.
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