Analysis Acceptance of E-Audit Application on the Financial Audit Board of the Republic of Indonesia in North Sumatera Regional Office

DOI

10.2991/aebmr.k.200305.048How to use a DOI?

Keywords

ease of use, usefulness, attitude, acceptance, E-Audit

Abstract

This research aims to determine the effect of perceived ease of use, usefulness perceptions and user attitudes towards the acceptance of E-Audit applications at the BPK RI of North Sumatra. The data source of this research is primary data taken directly at the office of the BPK RI of North Sumatra. Data collection techniques in this research were questionnaires distributed to research respondents. The sample in the research was 90 auditors who worked in the office of the BPK RI of North Sumatra. The sampling technique uses the census method. Data analysis techniques using multiple regression analysis. The results of the research indicate that the perception of ease of use has an effect on and is significant to the acceptance of E-Audit applications. Benefit perceptions have an effect and are significant to the acceptance of E-Audit applications. The attitude of the User influences and is significant towards the acceptance of the E-Audit application. Simultaneously the perception of ease of use, perceived usefulness and user attitudes significantly influence the acceptance of E-Audit applications. The magnitude of the influence (R Square) of the perception of ease in use, perceived usefulness and user attitudes towards the acceptance of E-Audit applications is 64.1%

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Azizul Kholis
AU  - Wanda Prayogi
PY  - 2020
DA  - 2020/03/10
TI  - Analysis Acceptance of E-Audit Application on the Financial Audit Board of the Republic of Indonesia in North Sumatera Regional Office
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 29
EP  - 35
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.048
DO  - 10.2991/aebmr.k.200305.048
ID  - Kholis2020
ER  -