Antecedents of intention-to-use of e-audit system: a case of the Audit Board of the Republic of Indonesia

Dyah Paramita Budi Dharma, Puspa Indahati Sandhyaduhita, Ave Adriana Pinem and Achmad Nizar Hidayanto

International Journal of Business Information Systems, 2017, vol. 26, issue 2, 185-204

Abstract: E-Audit is a form of e-government that is utilised by the Audit Board of the Republic of Indonesia (BPK-RI) to assist the state's financial auditors. However, when conducting audit not all auditors use the e-Audit. This study was conducted to determine factors that affect auditors in using e-Audit by combining theoretical models from the technology acceptance model (TAM), the innovation diffusion theory (IDT), the DeLone and Mclean information systems success model, with individual dimensions on the technology readiness index (TRI) and variable of management support. From the questionnaires that were distributed and collected from BPK RI's ministries' and agencies' auditors, we obtained 185 samples. The data were then analysed using partial least squares on structural equation modelling (PLS-SEM). The results showed that quality system of e-Audit, compatibility e-Audit with the audit process, perceived usefulness and perceived ease of use, have positive influence either directly or indirectly on the auditor's intention to use e-Audit. While the auditor's discomfort feeling on new technologies will have a negative effect indirectly on the auditor's intention to use e-Audit.

Keywords: E-Audit; intention-to-use; technology acceptance model; TAM; innovation diffusion theory; IDT; technology readiness index; TRI; partial least squares on structural equation modelling; PLS-SEM; Indonesia. (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=86331 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbisy:v:26:y:2017:i:2:p:185-204

Access Statistics for this article

More articles in International Journal of Business Information Systems from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().