Measuring the Success of E Audit System through Delone Mclean Model Case in Inspectorate of Banyuwangi Regency
Journal: International Journal of Trend in Scientific Research and Development (Vol.6, No. 5)Publication Date: 2022-09-06
Authors : Rizki Amalia Pratiwi Wahyu Agus Winarno Alwan Sri Kustono;
Page : 689-695
Keywords : e-audit; user satisfaction; intention to use; net benefit; Inspectorate;
Abstract
E Audit is a system developed by the Inspectorate of Banyuwangi Regency to help improve the efficiency and effectiveness of regional financial audits. The study aims to measure the success of the E Audit system using the Delone Mc Lean. Model adopting two independent variables, namely user satisfaction and intention to use. The data analysis method used in this study is the calculation of the Structural Equation Model SEM with Analysis of Moment Structure AMOS software. The population in this study are all auditors and assistants at the Banyuwangi Regency Inspectorate who have implemented the E Audit system. The data collection method was carried out using survey techniques and questionnaires directly to respondents at the Inspectorate of Banyuwangi Regency. The questionnaires were distributed from June 2022 to July 2022, and 100 questionnaires were used for testing. Data analysis using SEM AMOS consists of three steps the test of validity and reliability test, SEM assumptions, and hypotheses. The results provide empirical evidence that User Satisfaction positively affects Intention to Use and Net Benefits. Intention to use positively affects the perceived Net Benefits. Rizki Amalia Pratiwi | Wahyu Agus Winarno | Alwan Sri Kustono "Measuring the Success of E-Audit System through Delone Mclean Model: Case in Inspectorate of Banyuwangi Regency" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-5 , August 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50527.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/50527/measuring-the-success-of-eaudit-system-through-delone-mclean-model-case-in-inspectorate-of-banyuwangi-regency/rizki-amalia-pratiwi
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