ANALISIS PERAN DIKLAT TERHADAP PENERIMAAN
COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)
STUDI KASUS PADA AUDITOR BPK RI PUSAT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Wahyudi, Sigit
Subject
Auditing
Datestamp
2023-03-14 03:45:43
Abstract :
Penelitian ini bertujuan untuk menguji hipotesis yaitu pengaruh Diklat TABK terhadap Perceived Ease of Use, Perceived Ease of Use terhadap Perceived Usefulness, Perceived Usefulness terhadap Attitude toward Behavior, dan Attitude toward Behavior terhadap Behavior. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada auditor di BPK RI Pusat. Uji statistik pada penelitian ini menggunakan Structural Equation Model (SEM). Data dianalisis menggunakan bantuan perangkat lunak AMOS 21. Hasil dari penelitian ini membuktikan bahwa tidak terdapat pengaruh yang signifikan antara Diklat TABK terhadap perceived ease of use. Sehingga dapat disimpulkan seringnya Diklat TABK yang diikuti oleh auditor tidak berpengaruh terhadap kemudahan dalam menggunakan CAATs/TABK. Terdapat pengaruh yang signifikan antara perceived ease of use terhadap perceived usefulness, apabila seseorang percaya bahwa teknologi TABK mudah digunakan, maka orang tersebut akan percaya bahwa menggunakan TABK akan meningkatkan kinerja mereka. Kemudian terdapat pengaruh yang signifikan antara perceived usefulness terhadap attitude toward behavior, berati apabila seseorang percaya menggunakan TABK akan meningkatkan kinerja mereka, maka mereka akan lebih bersikap positif dalam menggunaka TABK tersebut. Terdapat pengaruh yang signifikan pula antara Attitude toward Behavior terhadap Behavior. Sehingga apabila seseorang bersikap positif dalam menggunakan TABK, maka mereka akan menggunaka TABK dalam kegiatan audit mereka. This research aimed to test the hypothesis that the effect of TABK Training on Perceived Ease of Use, Perceived Ease of Use on Perceived Usefulness, Perceived Usefulness on Attitude toward Behavior, and Attitude toward Behavior on Behavior. The data used in this research is primary data obtained from questionnaires to the auditor in the BPK Center. Statistical tests in this study using the Structural Equation Model (SEM). Data were analyzed using AMOS 21 software assistance. The results of this research prove that there is no significant effect of Training TABK on perceived ease of use. It can be concluded that the frequency of TABK Training followed by the auditors does not affect the ease of use of CAATs / TABK. There is significant relationship between perceived ease of use on perceived usefulness, If one believes that the CAATs is easy to use, then that person would believe that the use of CAATs will improve their performance. Then there is a significant relationship between perceived usefulness on attitude toward behavior, means that if a person believes using CAATs will improve their performance, then they will be more proactive in make use of the CAATs. There is also a significant relationship between Attitude toward Behavior on Behavior. It can be concluded if the person to be positive in using CAA Ts, then they will make use of CAATs in their audit activities.
Penelitian ini bertujuan untuk menguji hipotesis yaitu pengaruh Diklat TABK terhadap Perceived Ease of Use, Perceived Ease of Use terhadap Perceived Usefulness, Perceived Usefulness terhadap Attitude toward Behavior, dan Attitude toward Behavior terhadap Behavior. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada auditor di BPK RI Pusat. Uji statistik pada penelitian ini menggunakan Structural Equation Model (SEM). Data dianalisis menggunakan bantuan perangkat lunak AMOS 21. Hasil dari penelitian ini membuktikan bahwa tidak terdapat pengaruh yang signifikan antara Diklat TABK terhadap perceived ease of use. Sehingga dapat disimpulkan seringnya Diklat TABK yang diikuti oleh auditor tidak berpengaruh terhadap kemudahan dalam menggunakan CAATs/TABK. Terdapat pengaruh yang signifikan antara perceived ease of use terhadap perceived usefulness, apabila seseorang percaya bahwa teknologi TABK mudah digunakan, maka orang tersebut akan percaya bahwa menggunakan TABK akan meningkatkan kinerja mereka. Kemudian terdapat pengaruh yang signifikan antara perceived usefulness terhadap attitude toward behavior, berati apabila seseorang percaya menggunakan TABK akan meningkatkan kinerja mereka, maka mereka akan lebih bersikap positif dalam menggunaka TABK tersebut. Terdapat pengaruh yang signifikan pula antara Attitude toward Behavior terhadap Behavior. Sehingga apabila seseorang bersikap positif dalam menggunakan TABK, maka mereka akan menggunaka TABK dalam kegiatan audit mereka. This research aimed to test the hypothesis that the effect of TABK Training on Perceived Ease of Use, Perceived Ease of Use on Perceived Usefulness, Perceived Usefulness on Attitude toward Behavior, and Attitude toward Behavior on Behavior. The data used in this research is primary data obtained from questionnaires to the auditor in the BPK Center. Statistical tests in this study using the Structural Equation Model (SEM). Data were analyzed using AMOS 21 software assistance. The results of this research prove that there is no significant effect of Training TABK on perceived ease of use. It can be concluded that the frequency of TABK Training followed by the auditors does not affect the ease of use of CAATs / TABK. There is significant relationship between perceived ease of use on perceived usefulness, If one believes that the CAATs is easy to use, then that person would believe that the use of CAATs will improve their performance. Then there is a significant relationship between perceived usefulness on attitude toward behavior, means that if a person believes using CAATs will improve their performance, then they will be more proactive in make use of the CAATs. There is also a significant relationship between Attitude toward Behavior on Behavior. It can be concluded if the person to be positive in using CAA Ts, then they will make use of CAATs in their audit activities.
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