Analisis Faktor Determinan Penggunaan Sistem Aplikasi Pemeriksaan Laporan Keuangan dan Implikasinya

Erna Yuliasari

Abstract


Abstract–Identifying the factors that affect the successful implementation of new software technology among users is very important for the success and failure of any system to operate in the new environment is highly dependent on user acceptance of the system. Badan Pemeriksa Keuangan Republik Indonesia (BPK) implement a new software supporting e-government to audit the financial statements of local governments , called Sistem Aplikasi Pemeriksaan Laporan Keuangan Pemerintah Daerah (SiAP LKPD) . This study aims to analyze the factorsmthat may affect the auditor in using SiAP LKPD and its implications on the performance of the auditor . Case studies conducted on BPK Representative West Java Province . The results of this study indicate that the characteristics of individuals with gender as a moderating variable , technological characteristics , and characteristics of the organizational context has an influence on behavioral intention to use SiAP LKPD. On the other hand , this study proves that age does not significantly moderate the impact of human factors on intention to use LKPD ready . Other results showed that the intention to use SiAP LKPD significantly affect user satisfaction and net benefits . User satisfaction also affects the net benefits . In addition, there is a relationship between human factors suitability, organization, and technology for the success of information systems.

Intisari–Pengidentifikasian faktor-faktor yang mempengaruhi kesuksesan implementasi dari teknologi perangkat lunak baru di kalangan pengguna sangat penting karena keberhasilan dan kegagalan dari setiap sistem untuk beroperasi di lingkungan yang baru sangat tergantung pada penerimaan pengguna sistem. Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) mengimplementasikan perangkat lunak baru pendukung egovernment untuk mengaudit laporan keuangan pemerintah daerah, disebut Sistem AplikasiPemeriksaan Laporan Keuangan Pemerintah Daerah (SiAP LKPD). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi auditor dalam menggunakan SiAP LKPD dan implikasinya terhadap kinerja auditor. Studi kasus dilakukan pada BPK RI Perwakilan Provinsi Jawa Barat. Hasil penelitian ini menunjukkan bahwa karakteristik individu dengan gender sebagai variabel moderasi, karakteristik teknologi, dan karakteristik konteks organisasi memiliki pengaruh terhadap niat perilaku untuk menggunakan SiAP LKPD. Di sisi lain, penelitian ini membuktikan bahwa usia tidak signifikan memoderasi dampak faktor manusia pada niat untuk menggunakan SiAP LKPD. Hasil lain menunjukkan bahwa niat untuk menggunakan SiAP LKPD secara signifikan mempengaruhi kepuasan pengguna dan manfaat bersih. Kepuasan pengguna juga mempengaruhi manfaat bersih. Selain itu, terdapat hubungan kesesuaian antara faktor manusia, organisasi, dan teknologi untuk kesuksesan sistem informasi.

Kata Kunci— model evaluasi SI terintegrasi, UTAUT, HOT Fit, model DeLone dan McLean, penggunaan sistem


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DOI: http://dx.doi.org/10.22146/jnteti.v3i2.58

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