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All Journal The Accounting Journal of Binaniaga
Blasius Fembriyanto Trisno Saputro
Sekolah Tinggi Ilmu Ekonomi Binaniaga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The effect of perceived usefulness, perceived ease of use, and complexity upon the acceptance of computerized audit technique (ACAT) at the Finance and Development Supervisory Agency (FDSA) Republic of Indonesia Blasius Fembriyanto Trisno Saputro; Gideon Oki Manalu
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.809 KB) | DOI: 10.33062/ajb.v4i01.310

Abstract

Perceived Usefulness (PU) in matters relation of the dimensions of enhanced performance and productivity will make the auditors use the Acceptance of computerized audit technique (ACAT). Perceived Ease of Use (PEOU), through their knowledge, ease of operation, and the need for the work that is free from businesses that facilitate the use of information systems being used will make the auditors Acceptance of ACAT. Complexity is a hassle on infrastructure and the required time factor affecting the use of Acceptance of ACAT. Results of this study are carried out through the delivery of questionnaires to the auditor at the Finance and Development Supervisory Agency (FDSA), confirm that there is significant Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) against Acceptance of ACAT and Complexity makes the auditors didn’t Acceptance of ACAT. Keywords: Perceived Usefulness, Perceived Ease of Use, Complexity, Acceptance of ACAT
Co-Authors Gideon Oki Manalu