Analysis Acceptance of E-Audit Application on the Financial Audit Board of the Republic of Indonesia in North Sumatera Regional Office

摘要

This research aims to determine the effect of perceived ease of use; usefulness perceptions and user attitudes towards the acceptance of E-Audit applications at the BPK RI of North Sumatra. The data source of this research is primary data taken directly at the office of the BPK RI of North Sumatra. Data collection techniques in this research were questionnaires distributed to research respondents. The sample in the research was 90 auditors who worked in the office of the BPK RI of North Sumatra. The sampling technique uses the census method. Data analysis techniques using multiple regression analysis. The results of the research indicate that the perception of ease of use has an effect on and is significant to the acceptance of E-Audit applications. Benefit perceptions have an effect and are significant to the acceptance of E-Audit applications. The attitude of the User influences and is significant towards the acceptance of the E-Audit application. Simultaneously the perception of ease of use; perceived usefulness and user attitudes significantly influence the acceptance of E-Audit applications. The magnitude of the influence (R Square) of the perception of ease in use; perceived usefulness and user attitudes towards the acceptance of E-Audit applications is 64.1%.