Fanni, Fadilla (2025) FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT AUDITOR INTERNAL UNTUK MENGGUNAKAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK): STUDI KASUS AUDITOR BPKP. Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRACT This study aims to determine the factors that influence the intention of BPKP auditors to use TABK. The determination of factors is based on the UTAUT technology acceptance model by Venkatesh (2023), namely performance expectations, effort expectations, social influence, and facilitating conditions. This study was conducted using a quantitative method using primary data. Research data were collected by conducting questionnaires on auditors in all BPKP work units. The data analysis technique used is the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. The results of this study conclude that performance expectations and facilitating conditions have a positive and significant effect on auditors' intention to use TABK. While effort expectations and social influence do not have a significant effect on auditors' intention to use TABK. This study is expected to be advice for BPKP or other APIP agencies to increase the use of TABK by auditors to improve work efficiency. Keyword: Performance Expectation, Effort Expectation, Social Influence, Facilitating Condition, Intention to Use TABK xv ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat auditor BPKP untuk menggunakan TABK. Penentuan faktor-faktor didasari pada model penerimaan teknologi UTAUT oleh Venkatesh (2023), yaitu ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kondisi fasilitasi. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data primer. Data penelitian dikumpulkan dengan melakukan kuesioner pada auditr di seluruh unit kerja BPKP. Teknik analisis data yang digunakan adalah Structural Equation Model (SEM) dengan pendekatasn Partial Least Square (PLS). Hasil dari penelitian ini menyimpulkan bahwa ekspektasi kinerja dan kondisi fasilitasi memiliki pengaruh positif dan signifikan terhadap niat auditor untuk menggunakan TABK. Sedangkan ekspektasi usaha dan pengaruh sosial tidak memiliki pengaruh signifikan terhadap niat auditor untuk menggunakan TABK. Penelitian ini diharapkan dapat menjadi bahan masukan bagi BPKP atau instansi APIP lainnya untuk meningkatkan penggunaan TABK oleh auditor untuk meningkatkan efisiensi pekerjaan. Kata Kunci: Ekspektasi Kinerja, Ekspektasi Usaha, Pengaruh Sosial, Kondisi Fasilitasi, Niat Penggunaan TABK
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | PKN STAN Subject Area > Sistem Informasi |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 27 Oct 2025 01:43 |
| Last Modified: | 27 Oct 2025 01:43 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2878 |
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