ANALISIS PENERIMAAN TEKNOLOGI INFORMASI DALAM PROFESI AUDIT INTERNAL (STUDI KASUS PADA BANK INDONESIA)

Abstract

The purpose of this study is to examine acceptance level information technology of software audits by internal auditors at the bank of Indonesia. In Indonesia, the current internal auditor in the banking company or a manufacturing company uses auditing software that can help facilitating his work. Several previous studies tried to examine the factors that influence the intention of using information technology, namely the level of acceptance of information technology in the audit profession by using the model of TAM (technology acceptance model) with two main constructs, namely the perception of the usefulness of the information technology (perceived usefulness) and perceptions about ease of use of information technology (perceived ease of use). In this study the authors try to develop the TAM model by adding external variables, namely, organizational factors (organizational factors), social factors (social factors), and individual factors (individual factors) to empirically examine the effect of each factor on the use of actually (actual use) software audits. The data use primary data using questionnaires. Samples are taken from the internal auditor of Bank Indonesia in Jakarta. Questionnaires are distributed 80 questionnaires, the questionnaires are not completed as many as 32, and samples that can be used as many as 48 questionnaires. Testing is done by using analytical techniques SEM (Structural Equation Model) and can be done with a device Partial least square (PLS) 1:10 version The results are as follows: (1) organizational factors are not significantly influence on perceived usefulness; (2) organizational factors are not significantly influence on perceived ease of use; (3) social factors are not significantly influence on perceived usefulness; (4) social factors are not significantly influence on perceived ease of use; (5) individual factors on perceived usefulness otherwise significant; (6) individual factors on perceived ease of use otherwise significant; (7) perceived ease of use are not significantly influence on perceived usefulness; (8) perceived usefulness are not significantly influence on Intention to use is; (9) perceived ease of use significantly influence on Intention to use, (10) Intention to use on actual use of otherwise significant. Keyword: organizational factors, social factors, individual factors, perceived usefulness, perceived ease of use, Intention to use, actual use.