PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4
7 4 % te r h a d a p v a r ia b e l p e r c e iv e d usefulness.
d a n tid a k b e r p e n g a la m a n . D e n g a n p e n g a la m a n r e s p o n d e n a u d ito r m in im a l s e la m a s a tu ta h u n ,
Model Persamaan Struktural (3): Pengujian
maka nampaknya
Hipotesis Hs
m e n g e m b a n g k a n p e n g g u n a a n s is te m in fo rm a s i
H a s il p e n g u jia n h ip o te s is H 5 d a p a t d ilih a t
G S S a ta u A C L ) , s e r ta m e m ilik i p e r s e p s i a ta s
b e r ik u t:
m a n f a a tn y a
d a la m
m e n u n ja n g
penugasan
a u d it. K e d u a , b a h w a s a m p e l r e s p o n d e n b e r a s a l
14 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7 , No. I hal I - 17
audperfm =
SIMPULAN
11.24 usage, Errorvar.= 4.20 , R2 = 0.68 ...(3)
** m e nu n ju k k a n t-statistik sig nifikan p a d a tin g k at a = 5 %
a u d it, dan P e r s a m a a n S tr u k tu r a l (3 ) in i m e m b e r i
k o m p le k s ita s
s if a t penugasan
p e r m in ta a n k u a lita s a u d it la p o r a n k e u a n g a n
a u d ito r u n tu k berpengaruh
b u k ti b a h w a , v a r ia b e l sy ste m u sa g e {usage) p ih a k
k e tig a
m e n u n tu t
a u d ito r b e k e r ja d a la m tim a u d it y a n g k o k o h m e la lu i p e r fo r m a n c e (a u d p erfm ),
n y a ta a = 5% . D e n g a n d e m ik ia n k o e f is ie n
e le k tro n ik .
sy ste m u sa g e ( k o e fis ie n l in ta s a n sy ste m S tu d i p e n e litia n in i b e r tu ju a n u n tu k u sa g e ke
a u d it p e r fo r m a n c e ), y a itu s e b e s a r m e n g u ji s e b e ra p a j a u h p e n d a y a g u n a a n s is te m
1 1 ,24 s ig n if ik a n , d a n h ip o te s is H 5 te r b u k ti. in fo rm a s i y a n g m e n d u k u n g p e n u g a s a n a u d ito r T e m u a n h a s il p e n e l i t i a n in i m e n d u k u n g h a s il
d i la p a n g a n g u n a m e n in g k a tk a n p e n e litia n
(au d it task)
s e b e l u m n y a y a n g m e n y a ta k a n kualitas audit- yang merupakan kinerja bahwa
(ta sk
p e rfo rm a n c e ) a u d ito r.
d a ri al. 2 0 0 8 ; D o ll d a n T o r k z a d e h 1 9 9 8 d a la m
a k a n m e n i n g k a t k a n k in e r ja ( N o r s a id i e t P e n e litia n in i m e n g a m b il n atu ra l settin g
s a m p e l re s p o n d e n a u d ito r p r a k t is i - K A P b e s a r J o n e s d a n S ta u b 2 0 0 6 ; d a n J o n e s d a n S ta u b
B ig 4 . H a s il p e n g u jia n d e n g a n m e n g g u n a k a n
2 0 0 6 ) . T e m u a n p e n e l i t i a n in i m e m b e r ik a n S tru ctu ra l E q u a tio n M o d e l (SEM) memberi im p lik a s i b a h w a d e n g a n p e n u g a s a n a u d it
b u k ti b a h w a p e n d a y a g u n a a n s is te m in fo rm a s i y a n g s e m a k in k o m p le k s , a u d i t o r B ig 4 te la h
e le k tr o n ik memberi m e m a n f a a tk a n s is te m in f o r m a s i te k n o lo g i
a u d it ta sk
e l e k t r o n ik guna
m e n u n ja n g
k in e r ja n y a .
p erfo rm a n ce.
K o e f is ie n R 2 d a la m p e r s a m a a n s tr u k tu r a l (3 ) S ifa t k o m p le k s ita s p e k e r ja a n ( a u d it - s e b e s a r 0 ,5 6 m e n y a ta k a n v a r ia s i d a r i v a r ia b e l
a u d ito r y a n g b e r s if a t n o n - p e r c e iv e d e a se o f u se dan ta s k c o m p le x itie s ru tin , a n a litis k ritis , p e r tim b a n g a n p r o fe s i, m a m p u m e n j e l a s k a n s e k it a r 5 6 % te r h a d a p
ta sk com plexitie s)
s e rta k e p u tu s a n a u d it d i la p a n g a n - b a ik s e c a ra v a r ia b e l
a u d it p e rfo r m a n c e . R i n g k a s a n h a s il in d iv id u m a u p u n tim , m e n u n ju k k a n a d a n y a P e n g u j i a n M o d e l S tr u k tu r a l d a p a t d ilih a t
in fo r m a s i (system
usage)
d i lin g k u n g a n k e r ja a u d ito r. P e n e litia n Tabel 6 in i m e n e m u k a n b u k ti b a h w a , p e r c e iv e d ease
Hasil Pengujian Hipotesis
o f use y a n g d ip e r s e p s ik a n o le h a u d ito r B ig 4
mempengaruhi p e r c e iv e usefulness
d a r i s is te m
Hipotesis Path
p e r e a s e —♦ 0.35 1.81*
H a s il p e n e litia n j u g a m e n e m u k a n b u k ti
persepsi kemudahan
***, **, * adalah signifikan pada masing-masing
a=
1%, 5%, dan 10%.
k e m u n g k in a n a la s a n p e n je la s a n ini a d a la h
A n t o n i u s H e r u s e ty a , P e n g a r u h S is t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik .. 15
penggunaan s is te m
in f o r m a s i
te k n o lo g i
DAFTAR PUSTAKA
e le k tr o n ik y a n g d ia d o p s i o le h K A P b e s a r B ig
A b d o lm o h a n n a d i, M . a n d U s o ff, C . 2 0 0 1 . k e s u k s e s a n b a g i p e n g g u n a s is te m in fo r m a s i
4 m u n g k in b u k a n la g i m e r u p a k a n p ilih a n
F in a n c ia l A u d it. In te rn a tio n a l Jo u rn a l y a n g s e m a k in k o m p le k s . P e rc e iv e d ea se o f use o f In te llig en t System s in A ccounting,
F in a n ce & M anagem ent, 10 (3 ), 1 3 9 - merupakan
dan p e rc e iv e d usefu ln ess k e m u n g k in a n b u k a n
Perceived Usefulness, Ease of Use, and
U s a g e o f I n f o r m a t i o n T e c h n o lo g y : A memperkaya
H a s il p e n e litia n
ini
d ih a r a p k a n
Replication. M IS Q u a rte rly , 1 6 (2 ), k u a lita s a u d it d a n s tu d i s is te m in fo rm a s i
p e n e litia n
I n v e s tig a tio n . In te rn a tio n a l J o u r n a l o f
d a ri K A P B ig 4. M anagem ent, 24 (3 ), 4 3 6 -6 1 9
K e te r b a ta s a n p e n e litia n in i, p e r ta m a , p e n a r ik a n k e s im p u la n p e n e litia n ini h a ru s
A n s o n , R ., B o s tro m , R . a n d W y n n e , B . 1 9 9 5 .
A n E x p e rim e n t A s s e s s in g G ro u p S u p p o rt p r o s e s p e n g o la h a n d a ta d ila k u k a n d e n g a n
d ila k u k a n secara
h a ti-h a ti,
m e n g in g a t
S y s te m a n d F a c ilita to r E f fe c ts o n M e e tin g m e n g g u n a k a n s a m p e l r e s p o n d e n y a n g r e l a t if
O u tc o m e s . M a n a g em en t Science, 41 (2 ), s e d ik it b e r a d a d i a ta s
’ru le o f th u m b ’ y a itu
1 8 9 -2 0 8 .
113 r e s p o n d e n d a ri m in im a l 1 0 0 re s p o n d e n
B a m b e r , M .M ., W a ts o n , R . T. a n d H ill, M .C . m a s ih te r la lu s e m p it. K e d u a , m a s ih te r d a p a t
d a n p e n g u k u r a n v a r ia b e l k o n s tr u k d ik u a tirk a n
A u d itin g : A J o u r n a l o f o le h r e s p o n d e n , m e n g in g a t p e n g is ia n k u e s io n e r
D e c is io n M a k in g .
P ra ctice & Theory,15 (1 ), 1 2 2 -1 3 4 .
B o n n e r , S. E ., L ib y , R . & N e ls o n , M .W . 1 9 9 6 . s e h in g g a k u r a n g m e m b e r ik a n r u a n g g e r a k d a n
d i la p a n g a n d ia w a s i la n g s u n g o le h p e n e liti
U s in g D e c is io n A id s to I m p r o v e A u d i t o r s ’ w a k tu y a n g le b ih lo n g g a r k e p a d a r e s p o n d e n
C o n d itio n a l P r o b a b ility J u d g e m e n ts . The p a d a s a a t m e n g is i ja w a b a n .
A c c o u n tin g R eview , 71 (2 ), 2 2 1 -2 4 0 . Penelitian
selanjutnya
sebaiknya
mempertimbangkan untuk menggunakan
C o m p e a u , D .R ., M e is te r , D .B . a n d H ig g in s , k o n s tr u k v a r ia b e l y a n g le b ih k a y a d a la m
From P r e d ic ti o n to k a ita n n y a d e n g a n
C .A .
R e c o n c e p tu a liz in g and sy ste m in fo rm ation usage. P e n e liti la in n y a
a u d it ta sk p e rfo rm a n c e dan
E x p la n a tio n :
E x te n d in g th e P e r c e iv e d C h a r a c te r is tic s m e n g u s u lk a n p e n g g u n a a n f a k to r - fa k to r la in n y a
o f I n n o v a tin g . J o u r n a l o f The A sso cia tio n sebagai
F o r In fo rm a tio n S yste m s, 8 (8 ), 4 0 9 - 4 3 9 . in f o r m a s i, s e p e r ti a s p e k p e r ila k u d a n p s ik o lo g i
a n tec e n d en t p e n d a y a g u n a a n s is te m
1989. P e r c e iv e d U s e fu ln e s s , ( S c h w a r z d a n C h in 2 0 0 7 ) , m a u p u n u s u la n te o ri
D a v is , F .D .
of Use, and User u n ifie d u se r a cc ep ta n c e m o d el
A c c e p ta n c e o f I n fo r m a tio n T e c h n o lo g y . M IS Q uarterly, 13 (3 ), 3 1 9 -3 4 0 .
s e b e lu m n y a .
16 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , J u n i 2 0 1 0 , Vol. 7, N o . 1 h a l 1 - 1 7
D e n n is, A .R . a n d G a rfield , M .J . 2 0 0 3 . T h e
Ho, J .L .Y .1 9 9 9 .
T e c h n o lo g y and Group
G roup
D ecisio n and
P ro c e s s e s a n d O u tc o m e s . M IS Q uarterly, N eg o tia tio n ,
8, 3 3 -4 9 .
2 8 9 -3 2 3 . Ig b a r ia , M & T a n , M . 1 9 9 7 . T h e C o n s e q u e n c e s
D e n n is, A .R ., W ix o m , B .H ., a n d V a n d e n b erg , o f I n f o r m a tio n T e c h n o lo g y A c c e p ta n c e RJ.
2001. U n d e r s ta n d in g
A p p ro p ria tio n E ffe c ts In G ro u p S u p p o rt In fo rm a tio n & M a nagem ent, 32
V ia M e ta
A n a ly s is .
M IS
I g b a r ia , M ., Z in a te lli, N ., C r a g g , P., C a v a y e , Quarterly, 25 (2 ), 1 6 7 -1 9 3 .
A u d it T im , F ir m F ac to rs. The A ccountin g Q uarterly, 21 (3 ), 2 7 9 -3 0 2 . Review , 84 (3), 77 1 -8 1 0 .«
Ig b a ria , M ., G u im a r a e s , T ., D a v is , G .D .
E arley, C .E . 2 0 0 2 . T h e D iffe re n tia l U s e o f
E q u a tio n M o d e l. J o u r n a l o f M a n a g em e n t S tru c tu re d A u d it T ask s.
A u d ito rs in T h e P e rfo rm a n c e o f 111
C ontem porary In fo rm a tio n System s, 11 (4 ), 8 7 -1 1 4 .
A ccountin g Research, 19 (4 ), 5 9 5 -6 1 4 . J a n v rin , D ., B ie rs ta k e r, J. a n d L o w e , D .J . 2 0 0 8 .
E ld ers, R .J ., B e a sle y , M .S . & A re n s , A .A . 2 0 1 0 .
A n E x a m in a tio n o f A u d it I n f o r m a tio n
A u d itin g a n d A ssura nce Services- A n T e c h n o lo g y
Use
and P e r c e iv e d
A c c o u n tin g H o rizo n s, 22 P e a rs o n .
In te g ra ted Approach. 13th Edition, Im p o rta n c e .
1) , 1 - 2 1 .
G o o d h u e , D . L . & T h o m p s o n , R .L . 1995.
D .W . 2006. T a s k T e c h n o lo g y F it a n d I n d iv id u a l
S y s te m Usage: P e r fo r m a n c e . M IS Q uarterly, 19 (2 ),
R e c o n c e p tu a liz in g
E m p ir ic a l T e st. 213-236.
In fo rm a tio n S ystem R esearch, 17 (3 ),
E v a lu a tio n s o f In fo rm a tio n S y s te m s . L e w is , W ., A g a r w a l, R ., a n d S a m b a m u rth y , M ana g em en t Science, 41 (1 2 ), 1 8 2 7 -1 8 4 4 .
a n d M a rtin ,
E m p iric a l S tu d y o f K n o w le d g e W o rk e rs . M .J . 2 0 0 8 . B u s in e s s A c c e p ta n c e o f
M IS Q uarterly, 2 7 (4 ), 6 5 7 - 6 7 8 . In f o r m a tio n
L o w e , D . J ., R e c k e rs , P .M .J ., a n d W h ite c o tto n , T e c h n o lo g y C o m p a tib ility . In te rn a tio n a l S .M . 2 0 0 2 . T h e E ff e c ts o f D e c is io n A id Journal o f E n terp rise Info rm a tio n U s e a n d R e lia b ility o n J u r o s ’ E v a lu tio n s
Syste m s, 4 (4 ), 6 2 -7 9 . o f A u d ito r L ia b ility . T he A c c o u n tin g Review , 77 ( 1), 1 8 5 -2 0 2 .
H e r u s e ty a , A . 2 0 0 7 . K e w a jib a n H u k u m B a g i
A k u n ta n P u b lik : R is ik o P ro fe s s io n a l N e ls o n , M . a n d T a n , H .T . 2 0 0 5 . J u d g e m e n t a n d yang
S e m a k in
M e n in g k a t.
J u rn a l D e c is io n M a k in g R e s e a r c h in A u d itin g :
A k u n ta n si dan K euangan Integrity, 7 ( 1 ),
A T a sk , Person,
and In te rp e r s o n a l
A u d itin g : (Ik a ta n A k u n ta n In d o n e s ia ) E d is i N o . 1/
5 1 -6 2 , d a n M ajalah A ku n ta n Indonesia In te r a c tio n
P e rs p e c tiv e .
A J o u r n a l o f P ra ctice & Theory, 24 T a h u n I /A g u s tu s 2 0 0 7 , 5 4 -5 7 .
(S u p p le m e n t) , 4 1 -7 1 .
A n t o n i u s H e r u s e ty a , P e n g a r u h S i s t e m I n f o r m a s i T e k n o lo g i E le k tr o n ik .
N o rz a id i, M .D ., C h o n g , S .C . a n d S alw an i, M .I. 2 0 0 8 . P e rc e iv e d R e s is ta n c e , U s e r R e s is ta n c e a n d M a n a g e rs ’ P e rfo rm a n c e
in th e M a la y s ia n P o r t Ind u stry . N ew Inform ation Perspectives, 60 (3), 2 4 2 -2 6 4 .
P e n n in g to n , R .R ., K e lto n , A .S . a n d D e v rie s ,
D .D .2 0 0 6 . T h e E f f e c ts o f Q u a lita tiv e O v e r lo a d o n T e c h n o lo g y A c c e p ta n c e . J o u r n a l o f In fo rm a tio n S yste m s, 2 0 (2 ),
2 5 -3 6 . S c h w a r z , A a n d C h in , W . 2 0 0 7 . L o o k in g
F o r w a rd : T o w a r d A n U n d e r s ta n d in g o f T h e N a tu r e a n d D e fin itio n o f IT
A c c e p ta n c e . J o u r n a l o f the A sso cia tio n
f o r In fo rm a tio n System s, 8 (4 ), 2 3 0 - 2 4 3 . S e g a rs , A . H ., a n d G ro v e r, V .19 9 3 . R e -
E x a m in in g P e r c e iv e d E a s e o f U s e a n d U s e fu ln e s s :
A C o n firm a to ry
F a c to r
5 1 7 -5 2 5 . S h im , S .J . a n d V is w a n a th a n , V. 2 0 0 7 . U s e r
A n a ly s e s . M IS Q uarterly, 17(4),
A s s e s s m e n t o f P e r s o n a l D ig ita l A s s is ta n ts Used
D e ta ilin g : S y s te m F e a tu re s , U s e f u ln e s s a n d E a s e of Use.
In P h a r m a c e u tic a l
The J o u r n a l o f C o m puter In fo rm a tio n S y ste m , 4 8 ( 1), 1 4 -2 1 .
T u a n a k o tta , T .M . 2 0 0 7 .S etengah A b a d P ro fesi
A k u n ta n si. J a k a rta : S a le m b a E m p a t. J a k a r ta : S a le m b a E m p a t.
V e n k a te s h , V., M o r r is ,M ., D a v is ,G . a n d D a v is ,F .
2 0 0 3 . U s e r A c c e p ta n c e o f in f o r m a tio n T e c h n o lo g y : T o w a r d a U n if ie d V iew . M S Q uarterly,
27, 425-478.
CAATS in P r e lim in a r y
V u c h n ic h , A. 2008.
W ija n to , S .H . 2008. S tru ctu ra l E quation M o d e l (SEM ) d en g a n L is rel 8.8, K o n sep
d a n Tutorial.
G r a h a Ilm u .