Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik
Abstract
The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications.
Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.
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References
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Prajanto, A. (2020). Project Based Learning sebagai Model Pembelajaran Risk Based Audit dengan Media Aplikasi Audit Tool Linked Archive System ( ATLAS). Jurnal Akuntansi, Keuangan Dan Auditing, 1(1), hal. 18-28.
Susanto, T. D., & Aljoza, M. (2015). Individual Acceptance of e-Government Services in a Developing Country: Dimensions of Perceived Usefulness and Perceived Ease of Use and the Importance of Trust and Social Influence. Procedia Computer Science, 72, 622–629. https://doi.org/https://doi.org/10.1016/j.procs.2015.12.171
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Taherdoost, H. (2018). A Review of Technology Acceptance and Adoption Models and Theories. Procedia Manufacturing, 22, 960–967. https://doi.org/https://doi.org/10.1016/j.promfg.2018.03.137
Tyas, E. I., & Darma, E. S. (2017). Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage terhadap Penerimaan Teknologi Informasi: Studi Empiris pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta dan Sek. Reviu Akuntansi Dan Bisnis Indonesia, 1(1), hal. 25-35.
Wang, Y. S., Wang, Y. M., Lin, H. H., & Tang, T. I. (2003). Determinants of User Acceptance of Internet Banking: an Empirical Study. International Journal of Service Industry Management, 14(5), 501–519. https://doi.org/https://doi.org/10.1108/09564230310500192
Wibowo, A. (2006). Kajian tentang Perilaku Pengguna Sistem Informasi dengan Pendekatan Technology Acceptance Model (TAM). Proceeding Book of Konferensi Nasional Sistem Informasi.
Yahyapour, N. (2008). Determining Factors Affecting Intention to Adopt Banking Recommender System, Case of Iran. University of Technology.
(IAPI), I. A. P. I. (2014). Standar Audit (SA) 240 (p. 41).
(IAPI), I. A. P. I. (2021). Direktori 2021 Kantor Akuntan Publik dan Akuntan Publik.
Abdullah, F., Ward, R., & Ahmed, E. (2016). Investigating the Influence of the Most Commonly Used External Variables of TAM on Students’ Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) of E-Portfolios. Computers in Human Behavior, 63, 75–90. https://doi.org/http://dx.doi.org/10.1016/j.chb.2016.05.014
Afrizal, D. (2019). Pengaruh Efektivitas Penggunaan dan Kepercayaan atas Teknologi Sistem Informasi Akuntansi terhadap Kinerja Auditor Internal (Studi Kasus di PT. Mandiri Multi Megah). Universitas Muhammadiyah Metro.
Agag, G., & El-Masry, A. A. (2016). Understanding Consumer Intention to Participate in Online Travel Community and Effects on Consumer Intention to Purchase Travel Online and WOM: An Integration of Innovation Diffusion Theory and TAM with Trust. Computers in Human Behavior, 60, 97–111. https://doi.org/http://dx.doi.org/10.1016/j.chb.2016.02.038
Al-Debei, M. M., Akroush, M. N., & Ashouri, M. I. (2015). Consumer Attitudes Towards Online Shopping: The effects of Trust, Perceived Benefits, and Perceived Web Quality. Internet Research, 25(5), 707–733. https://doi.org/https://doi.org/10.1108/IntR-05-2014-0146
Boon-Itt, S. (2019). Quality of Health Websites and Their Influence on Perceived Usefulness, Trust and Intention to Use: an Analysis from Thailand. Journal of Innovation and Entrepreneurship, 8(1), 1–18. https://doi.org/https://doi.org/10.1186/s13731-018-0100-9
Darmaningtyas, I. G. B., & Suardana, K. A. (2017). Pengaruh Technology Acceptance Model ( TAM ) dalam Penggunaan Software Oleh Auditor yang Berimplikasi Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 21(3), hal. 2448-2478.
Davis, F. (1986). A Technology Acceptance Model for Empirically Testing New End-User Information Systems: Theory and Results. In PhDThesis - Massachussetts Institute of technology. Massachusetts Institute of Technology.
Dewi, N. L. G. K., & Mertha, M. (2016). Pengaruh Perceived Usefulness, Perceived Ease of Use dan Penggunaan Software Audit pada Kinerja Auditor Internal. E-Jurnal Akuntansi Universitas Udayana, 17(2), hal. 1485-1515.
Dumpit, D. Z., & Fernandez, C. J. (2017). Analysis of the Use of Social Media in Higher Education Institutions (HEIs) Using the Technology Acceptance Model. International Journal of Educational Technology in Higher Education, 14(5), 1–16. https://doi.org/https://doi.org/10.1186/s41239-017-0045-2
Hu, Z., Ding, S., Li, S., Chen, L., & Yang, S. (2019). Adoption Intention of Fintech Services for Bank Users: An Empirical Examination with an Extended Technology Acceptance Model. Symmetry, 11, 1–16. https://doi.org/https://doi.org/10.3390/sym11030340
Itjen Kemenhub. (2019). Teknik Audit Berbantuan Komputer.
Januraga, I. K., & Budiartha, I. K. (2015). Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, dan Kecerdasan Spiritual pada Kualitas Audit BPK Bali. E-Jurnal Akuntansi Universitas Udayana, 13(3), hal. 1137-1163.
Kresnandra, A. A. N. A., & Anggara, I. W. G. W. P. (2022). Moderasi Persepsi Kegunaan dan Kemudahan Pembelajaran terhadap Pengaruh Minat Belajar pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi, 32(1), hal. 3406-3421.
Lanlan, Z., Ahmi, A., & Popoola, O. M. J. (2019). Perceived Ease of Use, Perceived Usefulness and the Usage of Computerized Accounting Systems: A Performance of Micro and Small Enterprises (MSEs) in China. International Journal of Recent Technology and Engineering, 8(2 Special Issue 2), 324–331. https://doi.org/https://doi.org/10.35940/ijrte.B1056.0782S219
Mou, J., Shin, D. H., & Cohen, J. (2016). Understanding Trust and Perceived Usefulness in the Consumer Acceptance of an e-Service: A Longitudinal Investigation. Behaviour and Information Technology, 1–15. https://doi.org/http://dx.doi.org/10.1080/0144929X.2016.1203024
Muliati, N. (2019). Pengaruh Perceived Usefulness, Perceived Ease of Use, Attitude Toward Using dan Behavior Intention To Use terhadap Actual System Use dalam Implementasi Teknologi Enterprise Resource Planning (ERP) System (Studi pada End User ERP System di PT Semen Gresik). Jurnal Manajemen Dan Inovasi (MANOVA), 2(2), hal. 29-46.
Pal, D., & Vanijja, V. (2020). Perceived Usability Evaluation of Microsoft Teams as an Online Learning Platform During COVID-19 using System Usability Scale and Technology Acceptance Model in India. Children and Youth Services Review, 1–24. https://doi.org/https://doi.org/10.1016/j.childyouth.2020.105535
Prajanto, A. (2020). Project Based Learning sebagai Model Pembelajaran Risk Based Audit dengan Media Aplikasi Audit Tool Linked Archive System ( ATLAS). Jurnal Akuntansi, Keuangan Dan Auditing, 1(1), hal. 18-28.
Susanto, T. D., & Aljoza, M. (2015). Individual Acceptance of e-Government Services in a Developing Country: Dimensions of Perceived Usefulness and Perceived Ease of Use and the Importance of Trust and Social Influence. Procedia Computer Science, 72, 622–629. https://doi.org/https://doi.org/10.1016/j.procs.2015.12.171
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. Journal of Asian Finance, Economics and Business, 7(9), 537–547. https://doi.org/https://doi.org/10.13106/jafeb.2020.vol7.no9.537
Taherdoost, H. (2018). A Review of Technology Acceptance and Adoption Models and Theories. Procedia Manufacturing, 22, 960–967. https://doi.org/https://doi.org/10.1016/j.promfg.2018.03.137
Tyas, E. I., & Darma, E. S. (2017). Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage terhadap Penerimaan Teknologi Informasi: Studi Empiris pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta dan Sek. Reviu Akuntansi Dan Bisnis Indonesia, 1(1), hal. 25-35.
Wang, Y. S., Wang, Y. M., Lin, H. H., & Tang, T. I. (2003). Determinants of User Acceptance of Internet Banking: an Empirical Study. International Journal of Service Industry Management, 14(5), 501–519. https://doi.org/https://doi.org/10.1108/09564230310500192
Wibowo, A. (2006). Kajian tentang Perilaku Pengguna Sistem Informasi dengan Pendekatan Technology Acceptance Model (TAM). Proceeding Book of Konferensi Nasional Sistem Informasi.
Yahyapour, N. (2008). Determining Factors Affecting Intention to Adopt Banking Recommender System, Case of Iran. University of Technology.
Published
2023-05-26
How to Cite
PARAMITA, Ni Made Wirya Sri Shinta; ARIYANTO, Dodik.
Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1161-1173, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84289>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p01.
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