CD Tesis
Analisis Faktor Faktor Pengadopsian Software Audit Pada Kantor Akuntan Publik ( KAP)
Auditors or auditor staff are required to master information technology or
information systems. The use of audit software in carrying out the audit process is
expected to be faster, more precise, and accurate. This adoption and application aims to
bring efficiency and effectiveness to the auditor's performance.
The aim is to compare the research findings with the results of similar studies
conducted in Indonesia, in contrast to the research in the Middle East, the objects of
which are companies that have IT and professional audits. In this study, the object of
this research is the Public Accounting Firm located in Jabodetabek. The data used in
this study is primary data which is the source of research data which is distributed using
Google Form, through written questions (questionnaires) sent to the auditors. The
questionnaire was submitted using a five-point Likert interval scale.
The results of data analysis used the Partial Least Square (PLS) approach.
Perceived benefits, adoption risk, company readiness and performance expectations
have a positive influence on the desire to adopt audit software.
Keywords: Intention to Adopt, Software Audit, TAM, TOE, UTAUT
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