ACCEPTANCE OF INFORMATION TECHNOLOGY IN INTERNAL AUDIT PROFESSIONALS: IMPACT OF TECHNOLOGY ON COMPANIES IN JABOTABEK
Keywords:
organizational factors; individual factors; social factors; Perceived Ease of Use; Perceived Usability; Attitudes Toward Use; Use of the System
Abstract
The purpose of this research is to identify organizational factors, social factors, individual factors, perceived utility, and perceived ease of use as mediating variables that influence attitudes toward use and have an effect on system use.
The sample in this study is a company in Jabotabek. Sampling using convenience sampling. Data analysis using panel data regression.
The findings indicated that attitudes toward use are influenced by system use and are mediated by perceived usefulness and perceived ease of use. The perceived usefulness and reported ease of use are not significantly influenced by organizational factors, social factors, or individual characteristics.
References
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Aprilia, AR, & Santoso, T. (2020). The Influence of Perceived Ease of Use, Perceived Usability and Attitudes of Use on Behavioral Intentions to Use the Ovo Application. Agora, 8(1), 1–6.
Arifin, Z., Firmanzah, Fontana, A., & Wijanto, SH (2016). Determinants of Technology Use to Improve Company Performance: An Empirical Research of Indonesian Electricity Companies. Gadjah Mada International Business Journal, 18(3), 237–261. https://Doi.Org/10.22146/Gamaijb.16898
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Bangkara, RP, Putu, N., & Treasure, S. (2016). The Effect of Perceived Usefulness and Perceived Ease of Use on Interest in Internet Banking Use with Attitudes toward Use as Intervention Variables. Udayana University Accounting E-Journal, 16(3), 2408–2434.
Bernhard Tewal, Adolfina, Merinda, Pandowo, H. (2017). Organizational behavior. Bandung: Cv. Patra Media Grafindo.
Bregashtian, B., & SE, MM, Cfp2, DCH (2021). Perceived Influence of Ease of Use, Usability and Risk on Intentions to Use the Go-Food Application in Surabaya and Sidoarjo. The Social Science of the Knee., 2021, 169–183. https://Doi.Org/10.18502/Kss.V5i5.8807
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Kim, H., Mannino, M., & Nieschwietz, RJ (2009). International Journal of Accounting Information Systems Using Information Technology in the Internal Audit Profession: Effects of Technological Features and Complexity. International Journal of Accounting Information Systems, 10(4), 214–228. Https://Doi.Org/10.1016/J.Accinf.2009.09.001
Kusumadewi, AN, Lubis, NA, Prastiyo, R., & Tamara, D. (2021). Technology Acceptance Model (TAM) in Using Online Learning Applications During the Covid-19 Pandemic for Parents of Elementary School Students. Edunesia : Journal of Scientific Education, 2(1), 272–292. https://Doi.Org/10.51276/Edu.V2i1.120
Mohd. Yusoff, Y., Muhammad, Z., Mohd Zahari, MS, Pasah, ES, & Robert, E. (2019). Individual Differences, Perceived Ease of Use and Perceived Usability in Using the E-Library. Computer and Information Science, 2(1). https://Doi.Org/10.5539/Cis.V2n1p76
Moore, GC, & Benbasat, I. (1991). Development of Instruments for Measuring Perceptions of the Adoption of Information Technology Innovations. Information Systems Research, 2(3), 192–222. https://Doi.Org/10.1287/Isre.2.3.192
Nuryanto, YAA (2021). Technology Acceptance Model in the Implementation of the Online Tax System in the City of Madiun. Journal of Accounting, 5(1). https://Doi.Org/10.25273/Inventory.Vxix.X8974
Permana, I., Thomas, P., & Kardoyo. (2019). Analysis of Acceptance of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon District Cooperatives Using the Technology Acceptance Model (Tam). Journal of Economic Education, 8(2), 87–95.
Grace, T. (2019). The Influence of Perceived Ease of Use and Usability of the Academic Registration System on Attitudes to Using Online Study Plan Cards (Krs). Journal of Applied Theory and Management, 12(3), 260–277.
Sayekti, F., & Purta, P. (2016). Application of the Technology Acceptance Model (Tam) in Testing the Regional Financial Information System Acceptance Model. Journal of Applied Theory and Management | Journal of Applied Management Theory and Management, 9(3), 196–209. Https://Doi.Org/10.20473/Jmtt.V9i3.3075
Setiawan, M., & Setyawati, CY (2020). The Effect of Perceived Ease of Use on Intentions to Use Mobile Payments. Journal of Strategic Accounting and Finance, 3(1), 18–32. https://Doi.Org/10.33005/Jasf.V3i1.67
Setyawati, RE (2020). The Effect of Perceived Usefulness, Perceived Ease of Use on Behavioral Intentions to Use with Attitudes to Use as Intervention Variables. Kaos Gl Dergisi, 8(75), 147–154. Https://Doi.Org/10.1016/J.Jnc.2020.125798%0ahttps://Doi.Org/10.1016/J.Smr.2020.02.002%0ahttp://Www.Ncbi.Nlm.Nih.8100/Pubmed % 0ahttp://Doi.Wiley.Com/10.1002/Anie.197505391%0ahttp://Www.Sciencedirect.Com/Science/Article/Pii/B9780857090409500205%0ahttp:
Sinurat, EM, & Sugiyanto, LB (2022). The Influence of Perceived Usability, Perceived Ease of Use and Sales Promotion Through Mediation of Attitudes toward Usage and Perceived Security Against Behavioral Intentions to Use (Empirical Study: Cellular Wallet Users in Jakarta). Journal of Business Management, 18(1), 17. https://Doi.Org/10.30813/Bmj.V18i1.2820
Sito Putri, RR, & Iriani, SS (2021). The Effect of Perceived Ease of Use and Perceived Usability on Decisions to Use the Tokopedia Application Through Trust as an Intervention Variable. Journal of Management Science, 9(2), 708. https://Doi.Org/10.26740/Jim.V9n2.P708-722
Sugandini, D., Purwoko, Pambudi, A., Official, S., Reniati, Muafi, & Kusumawati, RA (2018). The Role of Uncertainty, Perceived Ease of Use and Perceived Usability in Technology Use. International Journal of Civil Engineering and Technology, 9(4), 660–669.
Tahar, A., Riyadh, HA, Sofyani, H., & Purnomo, WE (2020). Perceived Ease of Use, Perceived Usability, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. Asian Journal of Finance, Economics And Business, 7(9), 537–547. Https://Doi.Org/10.13106/Jafeb.2020.Vol7.No9.537
Triandis, H. (2016). Change Attitudes And Attitudes. Toronto: John Wiley & Sons.
Tyas, EI, & Darma, ES (2017). The Influence of Perceived Usefulness, Perceived Ease of Use, Perceived Pleasure, and Actual Use on Acceptance of Information Technology: An Empirical Study of Employees of the Accounting and Finance Section of Baitul Maal Wa Tamwil, Special Region of Yogyakarta. Indonesia Accounting and Business Review, 1(1), 25–35. https://Doi.Org/10.18196/Rab.010103
Utami, TLW (2021). Utilization of Technology in Online Learning During the Covid-19 Pandemic: Implementation of the Technology Acceptance Model (Tam). Diponegoro International Business Journal, 4(1), 8–19. Https://Doi.Org/10.14710/Dijb.4.1.2021.8-19
Venkatesh, V., & Davis, FD (2007). Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204. https://Doi.Org/10.1287/Mnsc.46.2.186.11926
Wilson, N. (2019). The Effect of Usability and Ease of Use on Repurchase Intentions in the Indonesian E-Commerce Industry. Indonesian Journal of Management, 19(3), 241. Https://Doi.Org/10.25124/Jmi.V19i3.2412
Wilson, N., Keni, K., & Tan, PHP (2021). The Role of Perceived Usability and Perceived Ease of Use on Satisfaction and Trust Affecting Loyalty of Computer Users in China. Gadjah Mada International Business Journal, 23(3), 262–294. https://Doi.Org/10.22146/Gamaijb.32106
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Akbar, RA (2019). Antecedents of Acceptance of Information Technology in the Internal Auditor Profession Using the Technology Acceptance Model (Empirical Study at Seluwu Raya Village Bank). Muhammadiyah Palopo University Accounting Study Program, 1(1).
Alharbi, S., & Drew, S. (2014). Using the Technology Acceptance Model In Understanding Academic Behavioral Intentions To Use Learning Management Systems. International Journal of Advanced Computer Science and Applications, 5(1). https://Doi.Org/10.14569/Ijacsa.2014.050120
Ali, SJ (2020). Munich Private Repec Archives Exploring the Drivers of Technology Acceptance: Pakistan University Student Study. MPra paper, 2(104646).
Amornkitpinyo, T., & Wannapiroon, P. (2015). Model of Causal Relations Process Adoption of 21st Century Learning Innovation Technology for Postgraduate Students. Procedia - Social And Behavioral Sciences, 174, 2090–2095. Https://Doi.Org/10.1016/J.Sbspro.2015.02.006
Aprilia, AR, & Santoso, T. (2020). The Influence of Perceived Ease of Use, Perceived Usability and Attitudes of Use on Behavioral Intentions to Use the Ovo Application. Agora, 8(1), 1–6.
Arifin, Z., Firmanzah, Fontana, A., & Wijanto, SH (2016). Determinants of Technology Use to Improve Company Performance: An Empirical Research of Indonesian Electricity Companies. Gadjah Mada International Business Journal, 18(3), 237–261. https://Doi.Org/10.22146/Gamaijb.16898
Awa, HO, Ukoha, O., & Igwe, SR (2017). Revisiting Technology-Organization-Environmental Theory (TOE) For Enriched Uses. In essence, 30(1), 2–22. Https://Doi.Org/10.1108/Bl-12-2016-0044
Bangkara, RP, Putu, N., & Treasure, S. (2016). The Effect of Perceived Usefulness and Perceived Ease of Use on Interest in Internet Banking Use with Attitudes toward Use as Intervention Variables. Udayana University Accounting E-Journal, 16(3), 2408–2434.
Bernhard Tewal, Adolfina, Merinda, Pandowo, H. (2017). Organizational behavior. Bandung: Cv. Patra Media Grafindo.
Bregashtian, B., & SE, MM, Cfp2, DCH (2021). Perceived Influence of Ease of Use, Usability and Risk on Intentions to Use the Go-Food Application in Surabaya and Sidoarjo. The Social Science of the Knee., 2021, 169–183. https://Doi.Org/10.18502/Kss.V5i5.8807
Chocolate, ITJ (2020). Individual and Technological Factors Influencing Perceptions of the Ease of Use of Web-Based Learning Technologies in Developing Countries. Journal of Electronic Information Systems in Developing Countries, 9(1), 1–15. Https://Doi.Org/10.1002/J.1681-4835.2002.Tb00055.X
Davis, F. . (1998). Technology Acceptance Model for Empirically Testing New End-User Information Systems: Theory and Results. Unpublished Ph.D dissertation. Sloan: Sloan School of Management, Massachusetts Institute of Technology (Mit).
Elkaseh, AM, Wong, KW, & Fung, CC (2016). Ease of Use and Perceived Usefulness of Social Media for E-Learning in Libyan Higher Education: Structural Equation Modeling Analysis. International Journal of Information Technology and Education, 6(3), 192–199. Https://Doi.Org/10.7763/Ijiet.2016.V6.683
Hairah, U., & Budiman, E. (2021). Usability and Usability for the Single Online Submission System in the One-Stop Service and Investment Office of Samarinda City. Journal of Information Technology and Its Use, 4(1), 14. Https://Doi.Org/10.30818/Jitu.4.1.3892
Halim, A. (2014). Regional Financial Accounting. Jakarta: Salemba Empat Publishers.
Hamner, W. Clay & Organ, DW (2014). Organizational Behavior: An Applied Psychology Approach. . Dallas, Texas: Business Publishing, Inc.
Harris, MT (2021). Developing a Health Technology Acceptance Model (H-Tam) for Elderly with Hypertension. Journal of Aging & Society, 1(2), 1–21. https://Doi.Org/10.1017/S0144686x21001069
He, Y., Chen, Q., & Kitkuakul, S. (2018). Regulatory Focus and Technology Acceptance: Perceptions of Ease of Use and Usability as Effectiveness. Convincing Business and Management, 5(1). https://Doi.Org/10.1080/23311975.2018.1459006
Kabir, MA, Saidin, SZ, & Ahmi, A. (2017). A Conceptual Framework Influences Perceived Usefulness, Perceived Ease Of Use And Computer Self-Efficacy On Intentions To Use Electronic Collection Systems In Nigerian Federal Hospitals. International Journal Of Management Research & Review, 7(3), 259–266.
Kim, H., Mannino, M., & Nieschwietz, RJ (2009). International Journal of Accounting Information Systems Using Information Technology in the Internal Audit Profession: Effects of Technological Features and Complexity. International Journal of Accounting Information Systems, 10(4), 214–228. Https://Doi.Org/10.1016/J.Accinf.2009.09.001
Kusumadewi, AN, Lubis, NA, Prastiyo, R., & Tamara, D. (2021). Technology Acceptance Model (TAM) in Using Online Learning Applications During the Covid-19 Pandemic for Parents of Elementary School Students. Edunesia : Journal of Scientific Education, 2(1), 272–292. https://Doi.Org/10.51276/Edu.V2i1.120
Mohd. Yusoff, Y., Muhammad, Z., Mohd Zahari, MS, Pasah, ES, & Robert, E. (2019). Individual Differences, Perceived Ease of Use and Perceived Usability in Using the E-Library. Computer and Information Science, 2(1). https://Doi.Org/10.5539/Cis.V2n1p76
Moore, GC, & Benbasat, I. (1991). Development of Instruments for Measuring Perceptions of the Adoption of Information Technology Innovations. Information Systems Research, 2(3), 192–222. https://Doi.Org/10.1287/Isre.2.3.192
Nuryanto, YAA (2021). Technology Acceptance Model in the Implementation of the Online Tax System in the City of Madiun. Journal of Accounting, 5(1). https://Doi.Org/10.25273/Inventory.Vxix.X8974
Permana, I., Thomas, P., & Kardoyo. (2019). Analysis of Acceptance of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon District Cooperatives Using the Technology Acceptance Model (Tam). Journal of Economic Education, 8(2), 87–95.
Grace, T. (2019). The Influence of Perceived Ease of Use and Usability of the Academic Registration System on Attitudes to Using Online Study Plan Cards (Krs). Journal of Applied Theory and Management, 12(3), 260–277.
Sayekti, F., & Purta, P. (2016). Application of the Technology Acceptance Model (Tam) in Testing the Regional Financial Information System Acceptance Model. Journal of Applied Theory and Management | Journal of Applied Management Theory and Management, 9(3), 196–209. Https://Doi.Org/10.20473/Jmtt.V9i3.3075
Setiawan, M., & Setyawati, CY (2020). The Effect of Perceived Ease of Use on Intentions to Use Mobile Payments. Journal of Strategic Accounting and Finance, 3(1), 18–32. https://Doi.Org/10.33005/Jasf.V3i1.67
Setyawati, RE (2020). The Effect of Perceived Usefulness, Perceived Ease of Use on Behavioral Intentions to Use with Attitudes to Use as Intervention Variables. Kaos Gl Dergisi, 8(75), 147–154. Https://Doi.Org/10.1016/J.Jnc.2020.125798%0ahttps://Doi.Org/10.1016/J.Smr.2020.02.002%0ahttp://Www.Ncbi.Nlm.Nih.8100/Pubmed % 0ahttp://Doi.Wiley.Com/10.1002/Anie.197505391%0ahttp://Www.Sciencedirect.Com/Science/Article/Pii/B9780857090409500205%0ahttp:
Sinurat, EM, & Sugiyanto, LB (2022). The Influence of Perceived Usability, Perceived Ease of Use and Sales Promotion Through Mediation of Attitudes toward Usage and Perceived Security Against Behavioral Intentions to Use (Empirical Study: Cellular Wallet Users in Jakarta). Journal of Business Management, 18(1), 17. https://Doi.Org/10.30813/Bmj.V18i1.2820
Sito Putri, RR, & Iriani, SS (2021). The Effect of Perceived Ease of Use and Perceived Usability on Decisions to Use the Tokopedia Application Through Trust as an Intervention Variable. Journal of Management Science, 9(2), 708. https://Doi.Org/10.26740/Jim.V9n2.P708-722
Sugandini, D., Purwoko, Pambudi, A., Official, S., Reniati, Muafi, & Kusumawati, RA (2018). The Role of Uncertainty, Perceived Ease of Use and Perceived Usability in Technology Use. International Journal of Civil Engineering and Technology, 9(4), 660–669.
Tahar, A., Riyadh, HA, Sofyani, H., & Purnomo, WE (2020). Perceived Ease of Use, Perceived Usability, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. Asian Journal of Finance, Economics And Business, 7(9), 537–547. Https://Doi.Org/10.13106/Jafeb.2020.Vol7.No9.537
Triandis, H. (2016). Change Attitudes And Attitudes. Toronto: John Wiley & Sons.
Tyas, EI, & Darma, ES (2017). The Influence of Perceived Usefulness, Perceived Ease of Use, Perceived Pleasure, and Actual Use on Acceptance of Information Technology: An Empirical Study of Employees of the Accounting and Finance Section of Baitul Maal Wa Tamwil, Special Region of Yogyakarta. Indonesia Accounting and Business Review, 1(1), 25–35. https://Doi.Org/10.18196/Rab.010103
Utami, TLW (2021). Utilization of Technology in Online Learning During the Covid-19 Pandemic: Implementation of the Technology Acceptance Model (Tam). Diponegoro International Business Journal, 4(1), 8–19. Https://Doi.Org/10.14710/Dijb.4.1.2021.8-19
Venkatesh, V., & Davis, FD (2007). Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204. https://Doi.Org/10.1287/Mnsc.46.2.186.11926
Wilson, N. (2019). The Effect of Usability and Ease of Use on Repurchase Intentions in the Indonesian E-Commerce Industry. Indonesian Journal of Management, 19(3), 241. Https://Doi.Org/10.25124/Jmi.V19i3.2412
Wilson, N., Keni, K., & Tan, PHP (2021). The Role of Perceived Usability and Perceived Ease of Use on Satisfaction and Trust Affecting Loyalty of Computer Users in China. Gadjah Mada International Business Journal, 23(3), 262–294. https://Doi.Org/10.22146/Gamaijb.32106
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2023-04-24
How to Cite
Tashia, V., & Widuri, R. (2023). ACCEPTANCE OF INFORMATION TECHNOLOGY IN INTERNAL AUDIT PROFESSIONALS: IMPACT OF TECHNOLOGY ON COMPANIES IN JABOTABEK. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(1), 794-812. https://doi.org/10.31955/mea.v7i1.2812
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