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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Innovative and Creativity
Soemarno Hidayatullah S
Universitas Patompo
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM) Soemarno Hidayatullah S; Nurul Afiqah Annas; Wenni Andriani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1947

Abstract

This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.
Dampak Pemanfaatan Teknologi Informasi terhadap Ketepatan Waktu Laporan Audit di Masa Pandemi Muhammad Husni; Soemarno Hidayatullah S
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3194

Abstract

Pandemi Covid-19 memberikan dampak ekonomi dan keuangan yang signifikan secara global, serta menimbulkan berbagai permasalahan dalam pelaksanaan audit, termasuk penurunan kualitas audit dan kesulitan keuangan. Kondisi ini mendorong perlunya pemanfaatan teknologi informasi sebagai solusi alternatif dalam proses audit selama masa pandemi. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi terhadap ketepatan waktu pelaporan audit selama pandemi Covid-19. Penelitian ini menggunakan metode kuantitatif dengan populasi seluruh auditor pada KAP Yaniswar dan Rekan, dan melibatkan 32 responden yang dipilih menggunakan teknik saturated sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner, dan dianalisis menggunakan data quality tests, classical assumption tests, dan hypothesis tests Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi tidak berpengaruh secara signifikan terhadap ketepatan waktu pelaporan audit pada kantor akuntan publik selama masa pandemi. Kata Kunci: Audit, Ketepatan Waktu, Pandemi Covid-19, Teknologi Informasi, Technology Acceptance Model (TAM)
Co-Authors Muhammad Husni Nurul Afiqah Annas Wenni Andriani