FAKTOR-FAKTOR EFEKTIVITAS SISTEM E-AUDIT (STUDI EMPIRIK PADA E-AUDIT PERJALANAN DINAS BPK RI PERWAKILAN PROVINSI JAWA TENGAH)

Dewi Nindyastuti, Endang Kiswara

Abstract


This study aims to examine the factors the effectiveness of e-audit system in the BPK RI Representative of Central Java province. The variables associated with the effectiveness of e-audit system, such as the competence of the examiner, the audit findings, perceived ease, perceived usefulness, quality systems, and quality information. This study was conducted with non-probability method through a case study with a population of respondents is representative examiner BPK which has implemented the e-audit as many as 17 people. Tests were conducted in the study using SPSS 19 with the type of non -parametric tests such as the Shapiro Wilk normality test, and hypothesis testing with Pearson Product Moment correlation test.

The results showed that there is a positive and significant relationship between the variables of audit findings, perceived ease of use, perceived usefulness, system quality, information quality and effectiveness of e-audit system.


Keywords


Effectiveness of e-audit system, audit findings, TAM, AST 2

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806