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, Indonesia Nindy Sintya Indriani Rachman, Gunadarma University, Indonesia Widya Mauretya, Gunadarma University, Indonesia
Abstract Implementation of new information technology within an organization will affect the entire organization, especially human resources. Users is very important factor to consider in the implementation of the new system, because the level of readiness of users to accept the new system has great influence in determining the success or failure of the development / implementation of such a system. This study aims to analyze the Technology Acceptance Model (TAM) to Utilization Application Auditing (Audit Software). Data was collected using survey methods directly by distributing questionnaires to staff at five public accounting firm in Jakarta. Data were analyzed using statistical tests using SPSS 15.0 software. By testing multiple linear regression and hypothesis testing produced the conclusion that there is a positive relationship between the variables Perceived Usefulness (PU) and Perceived Ease Of Use variables (PEOU) on Attitude Toward Using (ATT) and amounted to 56.4% of the independent variable Perceived Usefulness and Perceived Ease of Use affect the dependent variable Attitude Toward Using. The remaining 43.6% are other variables that are not included in the model, which includes the confounding variable (e) in linear regression analysis. Keywords: TAM, PU, PEOU, ATT, Audit Software. Introduction Information Technology (IT) is now starting to experience growth in line with the progress of human civilization. The development of information technology may be the development of information technology infrastructure such as hardware development, software, technology, data storage and communication technology development (Laudon, 2006:174). Development of information technology does not only affect one area only, but can affect all areas such as economics, education, government and others. For modern enterprises, Information Technology and Communications not only serves as a means of support for the company's performance over time, but it has become the main weapon to compete (Suhendro, 2007). Information Technology also affects the development of accounting. The development of accounting due to technological advances occur in three stages, namely farming era, the industrial era, and the information era. In the information era, the development of information and communication technologies evolve significantly to the accounting information system with the changes in the data processing system manual to a computerized system. This gives effect to an increase in the amount and quality of information for financial reports. These conditions require that auditors change audit
procedures by considering techniques that use computers as a tool to carry out the audit. This method is called Computer Assisted Audit Technology (CAAts). Application of new technology in an organization will affect the entire organization, especially human resources. Users is very important factor to consider in the implementation of the new system, because the level of readiness of users to accept the new system has great influence in determining the success or failure of the development / implementation of the system (Kustono, 2000). The importance of knowing the user acceptance of the application of Information Technology encourages the various studies, such as the acceptance of the Internet (Tino Fenech, 1988), acceptance of information technology in the medical profession (Succi & Walter, 1999) and acceptance of electronic mail (e-mail) (Hubona & Jones, 2002). In previous studies, found a model that describes the level of acceptance of the technology is the Technology Acceptance Model (TAM). The main purpose of TAM is to provide an explanation of the behavior / attitudes of users in a population (Davis et al. 1989:985). This study will examine the factors that influence acceptance of the auditor to audit the software to adapt the TAM. So the hypothesis in this study are H1: Perceived Usefulness (PU) influence on Attitude Toward Using (ATT). H2: Peceived Ease of Use (PEOU) influence on Attitude Toward Using (ATT). This study aims to examine the factors that affect the acceptance of software auditors audit using TAM. Technology Acceptance Model (TAM) Several models have been used to analyze and understand the factors that influence user acceptance of computer technology among which is the Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM). Technology Acceptance Model, developed by Davis (1989), is one of the Most Influential research models in studies of the determinants of information systems and information technology acceptance to predict intention to use and acceptance of information systems and information technology by individuals. Technology Acceptance Model has received considerable attention of Researchers in the information systems field over the past decade in the Technology Acceptance Model, there are two determinants Including Perceived Ease Of Use and Perceived Usefulness. Perceived Usefulness is the degree to roomates Believes that an individual using a particular Information Systems or Information Technology would enhance his or her job or life performance. Perceived Ease Of Use is the degree to roomates Believes that a person using a particular Information Systems or Information Technology would be free of effort. Perceived Ease Of Use and Perceived Usefulness positively Affect the attitudes toward an Information System; and further, positively Affect the individuals' intentions to use and the acceptance of the Information System. In addition, Perceived Ease Of Use positively affects the Perceived Usefulness, and both of Perceived Ease Of Use and Perceived Usefulness are influenced by external variables.
Figure 1. Technology Acceptance Model (TAM) Sources: Davis et.al (1989) In this research, the study was restricted to 3 main areas, namely Perceived Usefulness, Perceived Ease of Use and Attitude Toward Using. While External Variables such as User Characteristics and System Characteristics were not studied because of its contribution in the TAM is not significant, so it can be ignored even though it does not have any influence on technology acceptance lagsung (Milchrahm, 2003). For clarity, the model used in this study is in Figure 2.
Figure 2: TAM in this study Sources: Davis et.al, 1989 modified by the author Perceived Usefulness Perceived usefulness (PU) in TAM (Davis, 1989) is used as a direct determinant of behavioral intention and / or usage behavior. Perceived Usefulness is analogous to the relative advantage of perceived characteristics of an innovation by Rogers (1995). Perceived Usefulness is defined and used for this study as the degree to roomates Believes that a person using a particular system would enhance his or her job performance. The influence of Perceived Usefulness on behavioral intention and / or usage behavior is expected to be moderated by gender and age. Since gender and age differences have been shown to exist in technology adoption contexts (Morris, Venkatesh & Summer 2000). Perceived Usefulness (PU) affects Attitude Toward Using (ATT).
Perceived Ease of Use Perceived Ease Of Use is analogous to the complexity of perceived characteritics of an innovation by Rogers (1983). According to Davis (1989), Perceived Ease of Use is defined as a level or condition in which a person believes that using a particular system does not need any effort (free of effort). Perceived Ease Of Use (PEOU) affect the Attitude Toward Using (ATT). (Adam, 1992) states that the intensity of use and the user interaction with the system to demonstrate the ease of use. (Davis, 1989) provides some indicators of the ease of use of information technology, including: 1) The computer is very easy to learn 2) Computers work with ease what is desired by the user 3) Skills can be increased by using the user's computer 4) The computer is very easy to operate. Attitude Toward Using (ATT) In the research world, there are many definitions of attitude. Davis (1989) defines attitude toward the system used in the TAM as an assessment of the level of impact experienced by a person when using a particular system in its work. Methodology Data collection method used is to spread the questionnaire directly to the staff of the Public Accountant Firm in Jakarta (Direct Survey) by 30 respondents. Data and Variables In this study, the primary research used the data in order to maximize the research result. Measuring instrument used was a qustionnaire. The variables in this Study Consist of 1 (one) dependent variable (Y) and 2 (two) independent variables (X). The dependent variable in this study is Attitude Toward Using and the independent variables are Perceived Usefulness and Perceived Ease Of Use. Descriptive Statistical Analysis Descriptive statistics provide or a description of the data seen from the average (mean), standard deviation, variance, maximum, minimum, sum, and range. Data Quality Test 1. Validity Test Test of validity is used to measure Whether or not a legitimate or valid questionnaires. A valid questionnaire is said if the question on the questionnaire is Able to reveal something that will be measured by the questionnaire. Testing the validity of this use of facilities in SPSS.
2. Reliability Test Reliability test is a questionnaire tool to measure roomates is an indicator of the variable. This reliability test can only be done on the questions that have been valid or invalid. This test is to Determine the extent to roomates the measurement result consistent REMAIN if done twice or more in the same group with the same measuring instrument. The result of this test indicated by a value that indicates how far a reliable gauge. SPSS provide facilities to measure the reliability of a statistical variable by using Cronbach's alpha (α). 3. Linear regression Linear regression analysis was used when the researcher intends to predict how the state (rise and fall) dependent variable (criterion), when two or more independent variables as predictors factor manipulated (increased or decreased in value). So the multiple regression analysis will be performed when the number of at least two independent variables. Hyotheses Testing Hypotheses testing are to Determine the effect of variable X to variable Y is partially used t-test and regression test F-test was used simultaneously. As for the different tests using Mann Whitney U-test. Testing this hypothesis using a significance level of α = 5%. If sig t> 5% then received the opposite Ho, Ho is rejected if the sig t <5%. Testing the hypothesis in this research is done in two phases, namely: 1. Partially Testing Testing was conducted using the statistical t. T test basically shows how much influence an individual independent variables in explaining variations in the dependent variable (Ghozali, 2005). Criteria for decision making in the t test, by Comparing the value of t statistic with the critical point According to the table if the statistical value t count> table, then accept the alternative hypothesis states that an individual roomates independent variables Affect the dependent variable. Step - step in performing the t test are as follows: a. Formulate hypothesis Ho: no partially independent variables influence the dependent variable Ha: there are partially independent variables influence the dependent variable. b. Determining the significance level α = 5% c. Counting t count by the formula: 𝑏 t count =σb Description: b = coefficient of the independent variable σb = standard deviation of the independent variable coefficients 2. Testing simultaneously F test indicates Whether Essentially all the independent variables included in the models have an influence together - similar to the dependent variable (Gozali, 2005). Criteria for decision making in the F-test, by Comparing the value Fcount Ftable value. If the value Fcount > Ftable, then Ho is rejected and accept Ha. Step - step in performing the F test is as follows: 5
a. Formulate Hypothesis Ho: Collectively - as there are no independent variables influence the dependent variable Ha: Collectively - as there are independent variables influence the dependent variable b. Determining the level of significance α = 5% c. Counting F count by the formula: F count =
2 (𝐾−1) 1−𝑅2 (𝑁−𝑘)
Results The research was conducted by distributing questionnaires as data collection techniques at 30 staffs in 5 Public Accounting Firm in Jakarta as a respondent. Each item questions have been through Test Validity The reliability through test equipment and SPSS (Statistical Package for the Social Sciences) so that each grain has been declared valid question and precise in measuring each variable of the study. Table 1. Test Result Statistics Variables R2 , 564 X1 X2
B -, 479
Beta , 474 , 342 2.720 1.964
Testing hypotheses using linear regression analysis. The resulting regression equation through the test with SPSS is as follows: Y = -0.479 + 0.474 + 0.342 X1 + X2 e The regression equation above shows that the Perceived Usefulness variables X 1 and X2 are variables Perceived Ease of Use is positive, indicating that the variables X 1 and X2 positive effect on Attitude Toward Using. Variables Perceived Usefulness (X1) has a coefficient of 0.474, which means that this variable has a positive influence on Attitude Toward Using. This indicates that an audit of the software functionality and more accurate results then the attitude of an auditor likely would choose to use the software because the auditor will feel more confident with the performance results using the software. Variables Perceived Ease Of Use (X2) has a coefficient of 0.342, which means that this variable has a positive influence on Attitude Toward Using. This indicates that an audit of the software is easy to operate and easy to get the attitude of auditors tend to choose to use any software because the auditor will feel comfortable and happy to work with the software because the software is easy to operate.
After doing a test Linear, then perform simultaneous Hypothesis Testing (Test F), the value of F table with df: 2: 27, and the level of significance (α) 5% of 3.35. As for the value of F calculated from the processing of the data obtained is equal to 17.440. By comparing the value of F is calculated with F table, note that F count is greater than F table or 17.440 > 3.35 (sig. Above 0.05), it was concluded that the Independent Variables (Perceived Usefulness and Perceived Ease Of Use) as a whole to have significant impact the Dependent Variable (Attitude Toward Using). In a partial test of the hypothesis testing, t values in the data table 30 respondents, 2 variables and used significant levels is 5%, data processing is known that t for variables Perceived Usefulness (X1) is 2.720, and the variable Perceived Ease Of Use (X2) is 1.964. In testing the coefficient of determination, R-square value of the data processing with SPSS test equipment amounted to 0.564 or 56.4% of the independent variables, namely Perceived Usefulness and Perceived Ease of Use influence on Attitude Toward Using dependent variable and the remaining 43.6% are other variables that are not included in the model are included in the confounding variable (e) in linear regression analysis. The two independent variables were tested individually, and the results showed that the variables most dominant influence in the Attitude Toward Using is Perceived Usefulness with the coefficient value 0.474, which means that any increase in the accuracy and usability of a audit software will affect the increased on Attitude Toward Using. Through testing with SPSS result that both variables positive effect on Attitude Toward Using. This means that the higher the value Perceive Usefulness and Perceived Ease of Use, the auditor will be more motivated to use the audit software. With the growing interest in someone to use audit software then they will always use the software to help their work and improve their performance. However, if an audit software has no positive value in terms of usability and operation, then attitude of the auditor likely would not choose to use an audit software. Conclusion After testing the hypotheses proposed in this study, it produced some conclusions as follows Perceived Usefulness has a positive effect on Attitude Toward Using, with a coefficient value 0.474 and a significance level 2.720. This means that the hypothesis H1 is accepted (proven). Perceived Ease of Use has a positive effect on Attitude Toward Using, with a coefficient value 0.342 and a significance level 1.964. This means that hypothesis H2 accepted (proven). Variables most dominant influence in the Attitude Toward Using is Perceived Usefulness with the coefficient value 0.474, which means that any increase in the accuracy and usability of an audit software will affect the increased Attitude Toward Using.
Through testing with SPSS result that both variables positive effect on Attitude Toward Using. This means that the higher the value Perceived Usefulness and Perceived Ease of Use, the auditor will be more motivated to use the audit software. References
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